Start Up Period (Fund and Investment Structuring)
Corporate Finance
- Due diligence – Buyer
- M&A – Buy side, fund rising, management advisory
- Valuation & valuation review
Contact:
Jean-François Kroonen
Corporate Finance Partner, Private Equity Funds
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Tax Consulting Services
- Tax structuring report
- Tax structuring and financing (assistance regarding the choice of the organisational structure, regulated or not) considering investors, investment locations and other stakeholders, both at the holding and fund level
- Preparation of tax modeling to compute income repatriation mechanisms (i.e. computation of variable interest for debt instruments, redemption prices etc.)
- Tax due diligence
- Review of regulatory issues, consultations and liaison with the local regulatory authorities
- Advance Tax Agreements with the Luxembourg tax authorities
- Securing / optimising Asset Manager’s tax treatment
- Advice on substance and permanent establishment issues and benchmarking
- Operational diagnostics
- Review of legal documentation from a tax perspective
- Management participation program/carry planning
Contacts:
Vincent Lebrun
Tax Partner, Private Equity Industry Leader (Fund/Investment Structuring)
Fiona Monsen
Tax Partner, Tax Structuring, Repatriation Planning and Due Diligence
Laurent de La Mettrie
Tax Partner, Regulated Private Equity Structures and Hedge Funds Structures
VAT Services
- Identification of VAT exposures including VAT liability, obligation to register for VAT purposes and file VAT returns
- Identification of VAT opportunities and set up of a VAT strategy
- VAT efficient structuring in relation to transaction costs, recharge and shared services
- Input VAT recovery
- Review of agreements and document supporting set-up costs
- VAT due diligence
- Assistance in the VAT registration process
Contact:
Laurent Grençon
Tax Partner, VAT Services for Private Equity
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Corporate Secretarial Services (CSS)
- Preparation of corporate documentation (articles of association, proxies, corporate mandate, letter of acceptance and contracts)
- Investigation of the proposed business name against the trade register
- Application for a business license (if required)
- Assistance for the opening of a bank account
- Assistance for tax registration (including VAT registration further to VAT analysis)
- Incorporation of companies
Contact:
Christophe Loly
Tax Partner, Corporate Secretarial Services
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Compliance Services (ECF)
Corporate Income Taxes
- Coordination with tax consultants during the setting-up of the structures
- Corporate tax process analysis and review
- Tax unity implementation
Contact:
Geraldine Piat
Tax Partner, Private Equity Tax Compliance Services
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Accounting
- Setting up of chart of accounts, accounting procedures and policies
- Accounting advice to ensure proper implementation of contemplated transactions
- Liaison with auditors (to validate specific accounting treatments if required)
- Preparation of financial information and accounting forecasts
- Coordination in the context of contribution in kind reports and valuations with third party advisors (lawyers and trust offices)
Contact:
Luc Trivaudey
Tax Partner, Private Equity Accounting Services
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Transfer Pricing (TP)
- Due diligence of Transfer Pricing issues for acquiring an existing activity
- Setting up of tax efficient fund structure in line with arm´s length principle
- Benchmarking analysis to determine an arm´s length transfer price for different services rendered to its related parties
- Assistance in obtaining Advance Tax Agreements relating to transfer pricing
- Assistance in drafting or review of existing inter-company agreements
- Valuation of intellectual property transferred from related parties, if any
- Advice on appropriate cost base/minimum substance based on functions, assets and risks
Contact:
Begga Sigurdardottir
Tax Partner, Private Equity Transfer Pricing
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Regulatory and Advisory Services
- Fund structuring, setting-up and licensing assistance
- Health checks/risk assessments
- Assistance to comply with regulatory entities’ requirements
- Processes and procedures definition / drafting assistance
- Deals origination and M&A financial advisory (acquisition mandates)
- Tailored workshops regarding roles & responsibilities as well as controls
- Review of Private Placement Memorandum
Contacts:
Xavier Balthazar
Regulatory Compliance Advisory Services Partner
Olivier Carré
Advisory Partner, Private Equity Funds
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Audit
- Private Equity Statement on Auditing Standards 70 (SAS 70) Reports or Controls Reports
Contacts:
Valérie Tixier
Audit Partner, Private Equity Funds - Regulated Structures
Markus Mees
Audit Partner, Private Equity
Véronique Lefebvre
Audit Partner, Assurance Private Equity Leader
Philippe Duren
Audit Partner, Unregulated Private Equity Structures and IFRS
