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Home Experts Michiel Boeren

Michiel Boeren

Partner


He has over 15 years of experience in advising international corporate clients, financial institutions, private equity firms and high net worth individuals/families. He gained extensive experience in advising on direct and indirect taxation, international tax (treaty) planning and structuring cross-border transactions through Luxembourg.

 

Michiel gained experience supervising tax audits, advising on tax planning projects and performing tax due diligence examinations and gained significant experience in discussing Advance Tax Agreements and Advance Pricing Agreements with the Luxembourg tax authorities. In addition, Michiel has a good understanding of finance and accounting.

Michiel is a member of the International Fiscal Association (IFA), the International Bar Association (IBA) and the American Bar Association (ABA).

Service(s)
International Corporate Tax Private Clients & Family Office Financial Services Real Estate
Areas of Expertise
International cross-border taxation
Mergers and Acquisitions
Private equity
Real Estate
HNWI
Education
University of Tilburg (the Netherlands)
Master in Tax Law, 2004
Languages
English, Dutch, French, German
Professional Experience
Joined Tiberghien in 2016
Well-known Luxembourg law firm (2014-2015)
Worked for several years for a well-known Benelux law firm, operating out of offices in the Netherlands (Rotterdam, 2002-2004), Asia (Singapore, 2005-2008) and Luxembourg (2008-2013)
TIBERGHIEN Luxembourg
Michiel Boeren
Partner
Luxembourg
23, Boulevard Joseph II
LU-1840 Luxembourg
+352 27 47 51 19
Authoring and contributions by Michiel Boeren

On 23 November 2023, the Luxembourg Administrative Court overruled a decision rendered by the Administrative Tribunal on 23 September 2022.

Luxembourg: The Luxembourg Administrative Court's Interpretation of Loan vs. Equity Characteristics
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The new Treaty is of particular importance and may therefore be of particular interest to asset managers as well as real estate investors / promoters in view of changes relating to collective investment vehicles and pension funds and changes pertaining to the allocation of taxing rights to shares in “real estate rich” companies.

Luxembourg: New tax treaty between Luxembourg and the United Kingdom
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On 9 December 2020, the Luxembourg Administrative Tribunal rendered a decision relating to the refund of the Luxembourg 15% withholding tax (“WHT”) on dividends distributed by several Luxembourg corporate entities to another Luxembourg company.

No refund of Luxembourg dividend WHT without sufficient proof of beneficial ownership
Read more

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