Partner
Pierrick Romancant
Tax
Biography
Pierrick Romancant is a Luxembourg tax lawyer advising multinational groups, private equity sponsors, asset managers and financial institutions on the full spectrum of Luxembourg and international tax matters. His practice combines technical depth with a strong transactional focus, particularly in relation to cross-border mergers and acquisitions, private equity investments, investment fund structuring, corporate reorganisations and financing arrangements.
He also advises on a broad range of contentious and operational tax matters, including tax litigation, transfer pricing, VAT and tax-related compliance obligations such as FATCA, CRS and DAC6. Pierrick has developed particular expertise in Pillar Two, especially as it affects investment fund structures and other internationally deployed platforms.
Before co-founding the firm, Pierrick spent several years in the tax departments of two leading international law firms in Luxembourg, where he was involved in a number of notable cross-border transactions and structuring mandates.
Experience
Selected matters.
- Advising on the Luxembourg tax aspects of a large-scale Chapter 11 restructuring and subsequent US$1.6 billion acquisition in the telecommunications sector.
- Assisting with the tax structuring of a €130 million credit facility granted to an international life sciences group.
- Advising on the establishment of a private markets fund for an Asia-based sponsor.
- Acting on the disposal by a major Japanese financial group of its global custody and related businesses outside its home market.
- Assisting on a US$1.8 billion acquisition of U.S. and European public asset management businesses.
- Advising on the acquisition of a Central European manufacturer of advanced scientific instruments by a global investment firm.
- Acting on the structuring and investor admission process for a special opportunities fund.
- Advising on the tax structuring of an investment platform established for the acquisition and financing of German residential real estate.
- Assisting with the tax aspects of a €1.5 billion investment into a hyperscale data centre platform in Europe.
- Advising on the Luxembourg legal and tax aspects of an investment into the holding structure of a leading European football club.
- Assisting a group of senior lenders on the restructuring and extension of €1.3 billion senior credit facilities for an international manufacturing group.
Credentials
Bar admissions
- Luxembourg (Liste I)
Education
- Master 2 in International Taxation – HEC Paris / Université Paris II Panthéon-Assas
- Master 1 in Corporate Taxation – Université Toulouse 1 Capitole
- Master 1 in Business Law – University of Groningen
Professional affiliations
- International Fiscal Association (IFA)
- International Association of Young Lawyers (AIJA)
Languages
- French
- English
Publications
Recent writing.
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The proposed minimum Taxation Directive: Focus on the Income Inclusion Rule
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Luxembourg's Strategic Tax Reforms: Elevating Global Standards for Local Advantage
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Pillar Two and Investment Fund Documentation: Key Lessons After Two Years