Exit Period
Corporate Finance
- Due diligence - Vendor
- M&A – Sell side, fund rising, management advisory
- Valuation & valuation review
Contact:
Jean-François Kroonen
Corporate Finance Partner
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Tax Consulting Services
- Exit strategy structuring
- Tax advice regarding the repatriation of funds to investors and fund managers
- Worldwide exit coordination and analysis of cross-border implications
- Vendor tax due diligence
- Management participation program/carry planning
- Preparation of tax modeling to compute income repatriation mechanisms (e.g., computation of variable interest for debt instruments, redemption prices etc.)
- Controlled foreign companies tax planning (e.g., hook stock structures)
- Reducing the global withholding tax burden (e.g., use of foreign tax credit, efficient application of the Double tax treaties)
- Advance tax agreements with the Luxembourg tax authorities covering additional activities than the core fund structure
- Confirmation of exit by the Luxembourg Tax Authorities
Contacts:
Vincent Lebrun
Tax Partner, Private Equity Leader
Fiona Monsen
Tax Partner, Tax Structuring, Repatriation Planning and Due Diligence
VAT Services
- VAT effectiveness and exemptions
- Review of agreements and documentation supporting the exit costs
- VAT deregistration process
Contact:
Laurent Grençon
Tax Partner, VAT Services for Private Equity and Real Estate Structures
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Compliance Services (ECF)
Corporate Income Taxes
- Preparation of liquidation tax returns
- Review of the tax accounts
- Liaison with tax authorities in respect of the liquidation in process
Contact:
Geraldine Piat
Tax Partner, Private Equity Tax Compliance Services
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Accounting
- Connection and liaison with auditors and liquidators
- Preparation of financial information for liquidation purposes
- Assistance in the preparation of liquidation report
- Accounting due diligence
Contact:
Luc Trivaudey
Tax Partner, Private Equity Accounting and Tax Compliance Services
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Corporate Structuring Services (CSS)
- Due diligence: a corporate compliance health check
- Liquidation: determination of the applicable procedure (normal or simplified) in the best interests of the company
- Drafting the corporate documentation (decisions and proxies)
- Lodging and publication of the minutes
- Assistance with drafting the liquidator’s report (for a normal procedure)
- Assistance with drafting the commissaire’s report (for a normal procedure)
Contact:
Christophe Loly
Tax Partner, Corporate Structuring Services
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Transfer Pricing (TP)
- Assistance in migration of intellectual property by determining an arm´s length compensation
- Determining an exit strategy and exit fees in line with OECD Transfer Pricing guidelines and Luxembourg tax law in case of any transfer made to related parties
Contact:
Begga Sigurdardottir
Tax Partner, Private Equity Transfer Pricing
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Regulatory and Advisory Services
- Fund support (e.g. new third party providers selection)
- Exit re-domiciliation assistance
- Fund migration strategy definition
Contacts:
Xavier Balthazar
Partner, Regulatory Compliance Advisory Services ("RCAS")
Olivier Carré
Advisory Partner, Private Equity Funds
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Audit
- Review of an interim dividend
- Review of the allocation of the carried interests / performance fees
- Auditor for the liquidation of the Company
Contacts:
Valérie Tixier
Audit Partner, Private Equity Funds Leader
Markus Mees
Audit Partner, Private Equity
Véronique Lefebvre
Audit Partner, Assurance Private Equity Leader and Member of Real Estate Luxembourg Core Group
Philippe Duren
Audit Partner, Unregulated Private Equity Structures and IFRS
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Environmental, Social and Governance Services
- Environmental, social and governance due diligence for investment exit (vendor due diligence)
Contact:
Laurent Rouach
Sustainability Partner, Sustainability and Climate Change
