Firm Profile > Arendt & Medernach > Luxembourg, Luxembourg

Arendt & Medernach
2082 Luxembourg

Banking, finance and capital markets Tier 1

Arendt & Medernach's 'responsive and solution-oriented' sizeable team has the critical mass and breadth of knowledge to be able to effectively resource a substantial pipeline of banking and capital markets transactions, as well as financial services M&A and regulatory matters. Founding partner Philippe Dupont has vast experience and credibility in the market, with his work straddling both bank regulatory and capital markets transactions. François Warken heads up the firm's 'very accomplished' capital markets sub-group, which also includes the 'knowledgeable and resourcefulLaurent Schummer.


The team is responsive and imaginative and is always looking for a market-driven solution.

Laurent Schummer did an outstanding job, advising us on a very complicated transaction.

Key clients

Clearstream Banking


Credit Suisse

UBS NoGoldman Sachs

Crédit Agricole




Northern Trust


European Investment Bank

Toyota Motor Financial Services






Neuberger Berman

The Procter & Gamble Company

Commercial, corporate and M&A Tier 1

Arendt & Medernach has a 'unique experience of the Luxembourg market and regulations', which it exploits to good effect on behalf of clients from a myriad of industry sectors, including those in the highly regulated banking, insurance and asset management spaces. As well as his pivotal role on many of the most significant M&A transactions handled by the team, Laurent Schummer has also been central to the firm's market-leading strategic advice to insurance companies, including AIG, on their relocation to Luxembourg in light of Brexit. Recognised for his 'genuine and passionate advocacy of Luxembourg', Guy Harles provides 'commercial and strategic advice' to both established corporates as well as emerging start-ups conducting business in the country. Formerly head of the firm's New York office, Bob Calmes is a 'great problem solver' and provides an excellent international perspective on cross-border deals.

Practice head(s):


The firm’s partners have truly invested their time to get to know our business and to counsel us on direction which is all important within the local Luxembourg environment.

The firm provides a perfect bridge for a global corporation into the Luxembourg environment.

Key clients


Welltower Inc.


Procter & Gamble

Keurig Dr Pepper

Quest Software

Microsoft / Skype




Dispute resolution Tier 1

Benefiting from 'excellent all-round strength' across the spectrum of business litigation, Arendt & Medernach's 'longstanding local stature is invaluable when trying to get matters progressed through the courts or the regulators'. 'A good strategist and top-class advocate', team head François Kremer has a peerless reputation in the market for international disputes, particularly in relation to asset tracing, white-collar criminal law and corporate disputes. Other recommended practitioners include Christian Point, who excels in handling litigation related to insurance and liability claims, and Clara Mara-Marhuenda, who has a focus on handling corporate and finance disputes.

Practice head(s):


I consider Arendt & Medernach to be the leading disputes practice in Luxembourg.

Rather than requesting you for the relevant information and taking care of it themselves, the lawyers at the firm will actively involve you and ask for your feedback.

François Kremer is the best litigator in Luxembourg.

François Kremer’s court room experience shone through and he was really persuasive in his testimony.

Key clients

FTPA Avocats

Bredin Prat

De Brauw Blackstone Westbroek

Debevoise & Plimpton

Freshfields Bruckhaus Deringer LLP

Gide Loyrette Nouel A.A.R.P.I.

Herbert Smith Freehills

Hogan Lovells

Houthoff Buruma

Noerr LLP

Employment Tier 1

Led by the 'highly intelligent and knowledgeableLouis BernsArendt & Medernach's 'very talented' two-partner team provides 'practical advice' across the gamut of contentious and non-contentious employment issues, including restructurings and reorganisations, industrial relations, collective dismissals and collective bargaining negotiations for private and public sector clients. The team is best known for its work within the financial services/funds sector, with the 'client-focused and accessiblePhilippe Schmit recently handling numerous collective dismissal procedures in the asset management space. Other recent areas of activity include advice on General Data Protection Regulation implementation and Brexit-related employment matters.

Practice head(s):


It houses one of the largest and best employment practices in Luxembourg and is fully integrated with the firm’s other practice areas –  which is very handy when the employment question also has a data privacy or regulatory angle.

The team has deep knowledge of the legal framework and related employment case law.

Louis Berns is intelligent, highly competent, knowledgeable and precise.

Philippe Schmit is very commercial, responsive and internationally minded.

‘Philippe Schmit has taken the time to understand our business and the corporate culture of the team, which helps us obtain advice that takes into account our unique needs.

Key clients


BGL BNP Paribas S.A

Guardian Europe S.à r.l.

Bain Capital

Hines Luxembourg

Northern Trust Management Services Limited

Carlyle Group


Luxembourg Stock Exchange

Sandhills Publishing

Insurance Tier 1

Led by the 'pragmatic and solution-orientedPierre-Michaël de Waersegger,    Arendt & Medernach's 'very able' standalone insurance team has been particularly active of late advising a slew of insurance companies, including AIG and RSA Insurance Group, on the establishment of their European hubs in Luxembourg in order to continue to carry out their activities in the EU post- Brexit. Other work includes advice on insurance products and insurance regulatory overlay on M&A in the sector. Christian Point provides insurance litigation expertise.


It is a very able insurance team that helped us handle complicated situations with efficiency.

Pierre-Michaël de Waersegger has an excellent knowledge of the Luxembourg insurance environment.

Key clients

RSA Insurance Group


FWU Life


Investment funds Tier 1

Benefiting from a 'good depth of knowledge in respect of funds, tax, regulatory and compliance', Arendt & Medernach does an 'excellent job of applying legal concepts to operational issues' across the gamut of unregulated and regulated funds. 'A one-stop-shop for all needs related to Luxembourg funds', the team remains best-known for its prominent UCITS offering, and in this regard Isabelle Lebbe recently acted for a leading bank in the context of a cross-border merger of UCITS funds (from Luxembourg to France). The sheer size of the firm's offering as well as its ability to provide 'extremely commercial and solution-driven advice across the board' ensures  that it can handle a tremendously diverse array of work, not just across UCITS matters but also in relation to hedge funds, private equity funds, real estate funds and Islamic funds. The 'very reliable and well-informedGilles Dusemon excels in handling work related to the structuring and operational needs of private equity and real estate funds. Other key names include the 'vastly experiencedClaude KremerFlorence Stainier and Adrian Aldinger, who 'is a go to source for practical and reliable insights' in relation to alternative investment funds.

Practice head(s):


The team is exceptional in terms of both size and quality.

The clarity of advice in combination with an embedded and deep industry knowledge across different practice areas makes the firm an easy partner to deal with.

The commercial and solution-oriented Gilles Dusemon provides an excellent client service.

Stephane Karolczuk, who heads up the firm’s Hong Kong office, was fully aware of the needs of Asian investors and was able to come up with unique solutions for our fund that will meet the demand of such Asian investors.

Key clients

Bain Capital



Banque Bonhôte

Cohen & Steers



Partners Group AG

Merrill Lynch Investment Solutions

Nordea Investment Funds

IP and IT Tier 1

Led by Sophie Wagner-ChartierArendt & Medernach's two-partner team has 'deep industry knowledge' across the TMT sector, in addition to the various IT and IP issues impacting on financial services clients, in particular. The team regularly advises banks on IP due diligence issues associated with M&A handled by the firm, as well as on numerous major GDPR compliance projects. Recently promoted partner Astrid Wagner  has 'strong technical knowledge', which she utilises across a broad array of IP and IT issues, including on new technologies, start-ups and fintech.

Practice head(s):


We always received quick and professional advice and practical solutions.

The team is accessible, professional and has excellent knowledge of the political background in Luxembourg.

Astrid Wagner has strong technical knowledge.

Key clients






Audi AG

European Investment Bank




Private equity Tier 1

Deeply entrenched in the private equity space and also working with many high-profile international law firms, by virtue of its (largely) independent status, Arendt & Medernach provides a one-stop-shop service to a myriad sponsors at every level of the value chain - including on the structuring of the funds, the pursuant M&A activity and any associated regulatory matters. Team head Pierre Beissel has vast industry credibility and takes the lead on many of the most significant mandates handled by the team, including his work for The Carlyle Group on its €10.1bn acquisition of Akzo Nobel's Specialty Chemicals unit. Laurent Schummer is also recommended.

Practice head(s):


The practice runs like clockwork, with transactions executed smoothly and professionally.

Key clients


17 Capital


Citic Capital Partners

Rocket Internet SE

Castik Capital

Partners Group

Summit Partners

Triton Investment Management


Real estate and construction Tier 1

Benefiting from 'excellent real estate knowledge' as well as a market-leading investment fund offering, the 'very strong' team at Arendt & Medernach has a pre-eminent reputation for acting for asset managers on the structuring of their funds and on the subsequent real estate investments. Christian Point is active across a wide array of real estate mandates from a funds and "bricks and mortar" perspective. Claude Niedner is noted for real estate fund structuring.


The team’s innovative and solution-oriented approach is very impressive.

They have profound knowledge of the market, and good connections with the authorities.

Key clients

Global Logistic Properties


Alliance RE

AXA Real Estate Investment Managers

CB Richard Ellis

LCN Capital Partners




Swiss Life

Tax Tier 1

Led by the 'smart and experiencedThierry LesageArendt & Medernach's six-partner team has 'unsurpassed technical knowledge, commercial understanding and legislative and administrative insight', enabling it to provide 'client-oriented, proactive and solution-driven' advice to clients across the gamut of tax structuring and discrete advisory work. Eric Fort 'has an unparalleled expertise in tax-related financial matters', including as it relates to private wealth, as well as real estate and private equity. Jan Neugebauer regularly provides the tax structuring input to M&A mandates handled by the firm, while the 'outstandingVincent Mahler  is forging a strong reputation in the market advising on the tax aspects of unregulated and regulated real estate structures.

Practice head(s):


The tax team has a solid knowledge of the law and is always supportive in finding a solution when it comes to complex matters.

Thierry Lesage has a full and strong knowledge of international tax law.

Thierry Lesage is, without doubt, one of the very top Luxembourg tax advisers. He is calm, knowledgeable and very well-connected to the Luxembourg tax authorities.

Eric Fort provides practical solutions and accurate tax advice regarding the Luxembourg tax implications of corporate transactions that involve Luxembourg.

The brilliant Vincent Mahler is an outstanding professional.

Key clients


Crédit Suisse


Morgan Stanley


Amethis Finance

Apera Capital

Braas Monier Building Group

Tunsdall Real Estate AM


The firm: Arendt & Medernach is the leading independent business law firm in Luxembourg. The firm’s international team of 350 legal professionals represents clients in all areas of Luxembourg business law, with representative offices in Dubai, Hong Kong, London, Moscow, New York and Paris.

The firm’s service to clients is differentiated by the end-to-end specialist advice the firm offers, covering all legal, regulatory, taxation and advisory aspects of doing business in Luxembourg.

Luxembourg: a European hub: The Luxembourg office of Arendt & Medernach, which is also the head office of the firm, was founded in 1988. Since its establishment with four founding partners, the firm has expanded considerably and now counts more than 300 legal experts. The teams are multi-cultural with more than 30 languages spoken.

As the largest Luxembourg law firm, Arendt & Medernach provides clients with high-quality advice combining an in-depth understanding of the financial markets with specialised knowledge of the law. The service is characterised by a flexible approach and a responsive attitude to client relationships

Work undertaken: The firm’s specialised practice areas allow it to offer a complete range of legal, tax and regulatory services, tailored to the client’s individual needs across all areas of Luxembourg business law, ranging from fund formation, private equity, real estate and corporate to banking, finance, insurance and tax matters.

The firm works with…
Arendt Services (AS), a business facilitator offering a full range of services to businesses for the setting up and management of their operations in Luxembourg. Arendt Services offers in particular services related to business creation, accountancy and the comprehensive management of tax returns. They are also authorised to act as central administration and transfer agent for regulated and non-regulated investment funds.

Arendt Regulatory and Consulting (ARC), a Luxembourg advisory company offering practical complementary services to the law firm’s legal expertise. This extends to all other aspects of a business (regulatory, compliance, and project management) by using an efficient delivery model to ensure cost efficiency. Arendt Regulatory and Consulting brings project management expertise to complex issues, bridging the gap between legal advice and its implementation.

Arendt Business Advisory (ABA) is Arendt’s dedicated management consulting and advisory firm. ABA assists private organisations, family businesses and public entities, active in sectors ranging from financial services to renewable energy and manufacturing. ABA’s dedicated team leverages on extensive field experience to provide a wide range of services, including strategic and entrepreneurial support, transaction and valuation services, sustainability analysis and new business modelling, crisis negotiation, cost control or performance management. ABA operates locally, as well as abroad, through Arendt’s network and global presence.

Arendt Institute (AI), which offers specialised and tailor-made training, aiming to satisfy the increasing needs of clients on key topics regarding Luxembourg legislative and regulatory developments.

Department Name Email Telephone
Managing Partner Jean-Marc Ueberecken (+352) 40 78 78 297
Chairman Claude Niedner (+352) 40 78 78 515
Chairman Philippe Dupont (+352) 40 78 78 205
Photo Name Position Profile
Mr Adrian Aldinger  photo Mr Adrian Aldinger Adrian Aldinger is a Partner in the Private Equity & Real Estate…
Mr Pierre Beissel  photo Mr Pierre Beissel Pierre Beissel is a Partner and a member of both the Corporate…
Mr Louis Berns  photo Mr Louis Berns Louis Berns is the Partner in charge of the Employment Law, Pensions…
Mr Sébastien Binard  photo Mr Sébastien Binard Sébastien Binard is a Partner in the Private Equity & Real Estate,…
Mr Nicolas Bouveret  photo Mr Nicolas Bouveret Nicolas Bouveret is a Partner in the Investment Management and Private Equity…
Mr Bob Calmes  photo Mr Bob Calmes Bob Calmes is a member of Corporate Law, Mergers & Acquisitions and…
 Pierre-Michaël De Waersegger photo Pierre-Michaël De Waersegger Pierre-Michaël de Waersegger is a Partner in the Insurance & Reinsurance Law…
Mr Rodrigo Delcourt  photo Mr Rodrigo Delcourt He advises fund sponsors and managers on all legal and regulatory aspects…
Mr Philippe Dupont  photo Mr Philippe Dupont Philippe Dupont is a Founding Partner and Chairman of Arendt & Medernach.
Mr Gilles Dusemon  photo Mr Gilles Dusemon Gilles Dusemon is a Partner in the Private Equity & Real Estate…
Ms Michèle Eisenhuth  photo Ms Michèle Eisenhuth Michèle Eisenhuth is a Partner in the Investment Management practice of Arendt…
 ERIC FORT  photo ERIC FORT Eric Fort is a Partner in the Tax Law and Private Clients…
Mr Bruno Gasparotto  photo Mr Bruno Gasparotto Bruno Gasparotto is a Principal in the Tax Law practice of Arendt…
Mr Alain Goebel  photo Mr Alain Goebel Alain Goebel is a Partner in the Tax Law practice of Arendt…
Mr Guy Harles  photo Mr Guy Harles Guy Harles is a Founding Partner of Arendt & Medernach.
Mr Stéphane Karolczuk  photo Mr Stéphane Karolczuk Stephane Karolczuk is a Partner of Arendt & Medernach SA and the…
Mr Francis Kass  photo Mr Francis Kass Francis Kass is a Partner at Arendt & Medernach.
 François Kremer photo François Kremer François Kremer is a Partner in the Litigation & Dispute Resolution practice…
Mr Claude Kremer  photo Mr Claude Kremer Claude Kremer is a Founding Partner and Co-Chairman of Arendt & Medernach.
Mr Max Kremer  photo Mr Max Kremer Max Kremer is a Partner in the Private Clients practice of Arendt…
Mr Yves Lacroix  photo Mr Yves Lacroix Yves Lacroix is a Partner in the Private Equity & Real Estate…
Ms Isabelle Lebbe  photo Ms Isabelle Lebbe Isabelle Lebbe is a Partner in the Investment Management practice of Arendt…
Mr Thierry Lesage  photo Mr Thierry Lesage Thierry Lesage is a Partner in the Tax Law practice of Arendt…
Ms Clara Mara-Marhuenda  photo Ms Clara Mara-Marhuenda Clara Mara-Marhuenda is a Partner in the Litigation & Dispute Resolution and…
Mr Glenn Meyer  photo Mr Glenn Meyer Glenn Meyer is a Partner in the Banking & Financial Services practice…
Mr Grégory Minne  photo Mr Grégory Minne Grégory Minne is a Partner in the Banking & Financial Services, the…
Mr Paul Mousel  photo Mr Paul Mousel Paul Mousel is a Founding Partner of Arendt & Medernach.
Mr Marc Mouton  photo Mr Marc Mouton Marc Mouton is a Partner in the Banking & Financial Services practice.
Mr Jan Neugebauer  photo Mr Jan Neugebauer Jan Neugebauer is a Partner in the Tax Law practice.
Mr Claude Niedner  photo Mr Claude Niedner Claude Niedner is a Partner and Chairman of Arendt & Medernach. 
Mr Alexander Olliges  photo Mr Alexander Olliges Alexander Olliges is a Partner in the Private Equity & Real Estate…
Mr Carsten Opitz  photo Mr Carsten Opitz Carsten Opitz is a Partner in both the Private Equity & Real…
Mr Philippe-Emmanuel Partsch  photo Mr Philippe-Emmanuel Partsch Philippe-Emmanuel Partsch is the partner in charge of the EU Financial &…
Mr Christian Point  photo Mr Christian Point Christian Point is a partner and a member of both the Administrative…
Ms Marianne Rau  photo Ms Marianne Rau Marianne Rau is a Partner in the Litigation & Dispute Resolution, in…
Mr Philippe Schmit  photo Mr Philippe Schmit Philippe Schmit is a Partner in the Employment Law, Pensions & Benefits…
Ms Gaëlle Schneider  photo Ms Gaëlle Schneider Gaëlle Schneider is a Principal at Arendt.
 Laurent Schummer  photo Laurent Schummer  Laurent Schummer is a Partner and a member of the Corporate Law,…
Mr Henning Schwabe  photo Mr Henning Schwabe Henning Schwabe is a Partner in the Investment Management practice of Arendt…
Ms Florence Stainier  photo Ms Florence Stainier Florence Stainier is a Partner in the Investment Management practice of Arendt…
Mr Matthieu Taillandier  photo Mr Matthieu Taillandier Matthieu Taillandier is a Partner in both the Bank Lending & Structured…
Mr Jean-Marc Ueberecken  photo Mr Jean-Marc Ueberecken Jean-Marc Ueberecken is the Managing Partner of Arendt & Medernach. He is…
Ms Astrid Wagner  photo Ms Astrid Wagner Astrid Wagner is a Partner in the IP, Communication & Technology practice…
Ms Sophie Wagner-Chartier  photo Ms Sophie Wagner-Chartier Sophie Wagner-Chartier is Partner in the IP, Communication & Technology practice area…
 François Warken photo François Warken He specialises in securities laws as well as in capital markets and…
Number of lawyers : 350
at this office : 286
Number of Partners : 50
Chinese (Mandarin and Cantonese)
Spanish etc.
Lex Mundi
World Law Group (WLG)
World Services Group (WSG)
Other offices : Dubai
Other offices : Hong Kong
Other offices : London
Other offices : Moscow
Other offices : New York
Other offices : Paris

Within Arendt Group we value and support diversity and inclusion. We value any difference in our workforce, whether this is related to age, race, religion or belief, sexual orientation, skin colour, ethnicity, disability or medical condition, social or economic class, education, or any other characteristic that makes a person unique.

Our commitment to diversity and inclusion extends to all practice areas and business services and is applicable, but not limited to all decisions relating to recruitment, hiring, training, placement, mobility, advancement, compensation, benefits and termination, and social events.

We have established the following strategic objectives:

  • Diversity – Improve the representation of women and different nationalities at all levels of the organisation and integrate people by driving talent acquisition and management practices to support this aim
  • Inclusion – Create an inclusive work environment that fosters creativity and innovation and promotes colleague engagement through awareness and inclusive leadership skills training and promote Work Life Flexibility
  • Communications – Ensure that diversity and inclusion initiatives, actions and results are transparent to all key stakeholders
  • Accountability – Hold leadership accountable for diversity and inclusion goals and objectives

All our staff are encouraged to embrace the benefits of diversity and we run diversity workshops throughout the year; diversity is also one of the key subjects within our compulsory on-boarding training for new employees. Our strategy board has diversity as a standing part of their agenda where the focus is on assessing how successful we have been in promoting and achieving diversity.

Arendt & Medernach appoints four new Partners

Arendt & Medernach has the pleasure of announcing the appointment of four new Partners.

Arendt & Medernach appoints three new Partners

Luxembourg, 25 January 2018 - Arendt & Medernach has the pleasure of announcing the appointment of three new Partners.

Eric Fort takes over as head of the New York office

Arendt & Medernach is delighted to announce that as of September, Eric Fort will succeed Bob Calmes as head of our New York office. Having successfully worked with institutional and private clients operating in Luxembourg, Eric brings a wealth of experience to the US office where our aim is to continue to provide tailored advice for our clients in this market.

Arendt & Medernach: Luxembourg Law Firm of the Year

Luxembourg, May 2017 – Arendt & Medernach is proud to have been named “Luxembourg Law firm of the year” both by Chambers & Partners and IFLR (International Financial Law Review). The prestigious trophies were both received in April in London at the respective ceremonies of the Chambers Europe Awards 2017 and the IFLR European Awards 2017.

The new year and what’s new regarding labour law


The year 2017 will kick off with three major changes involving sizeable consequences for both employers and employees: wage indexation (l), an increase of the minimum social wage (II) and a reform of the organisation of working hours (III).

Country-by-country reporting (CBCR) implementation in Luxembourg


​On 13 December 2016, to ensure compliance with the BEPS Action Plan, the Luxembourg Parliament adopted bill of law No. 7031 (CBCR Law) implementing Council Directive (EU) 2016/881 of 25 May 2016 (DAC IV) as regards mandatory automatic exchange of information in the field of taxation and introducing new reporting obligations for multinational companies. Based on the information attached, you should be able to assess the impact of the new legislation on your group companies by:

New Circular Letter on the tax treatment of companies engaged in intra-group financing transactions


On 27 December 2016 the Luxembourg Tax Authorities (Administration des contributions directes) issued Circular Letter L.I.R. – N° 56/1 – 56bis/1 (the “New Circular Letter”) on the tax treatment of companies engaged in intra-group financing transactions.

Back to 2016 – Forward to 2017


​2016 was a turbulent and busy year, not least in respect of legal and regulatory changes that may impact your business. We are pleased to provide you with an overview of the major legal and regulatory developments under Luxembourg and EU law.

Societal impact company


The law of 12 December 2016 (the “Law”) has introduced a new legal framework for companies having a social or societal impact: the société d’impact sociétal (the “SIS”).

Societal impact company


The law of 12 December 2016 (the “Law”) has introduced a new legal framework for companies having a social or societal impact: the société d’impact sociétal (the “SIS”).

Perfection of the New Market Abuse Regime in Luxembourg


Today, the Luxembourg Parliament enacted the law (the “New Market Abuse Law”) implementing Directive 2014/57/EU of the European Parliament and of the Council of 16 April 2014 on criminal sanctions for market abuse (market abuse directive), also known as the “Market Abuse Criminal Sanctions Directive” (“Directive 2014/57/EU”) and Commission Implementing Directive (EU) 2015/2392 of 17 December 2015 on Regulation (EU) No 596/2014 of the European Parliament and of the Council as regards reporting to competent authorities of actual or potential infringements of that Regulation (“Directive (EU) 2015/2392”). With the transposition of Directive 2014/57/EU and Directive (EU) 2015/2392, Luxembourg has ensured the effective implementation of the new market abuse regime deriving from Regulation (EU) No 596/2014 of the European Parliament and of the Council of 16 April 2014 on market abuse (market abuse regulation) and repealing Directive 2003/6/EC of the European Parliament and of the Council and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC (the “Market Abuse Regulation”) and its related implementing and delegated regulations, which had already entered into force on 3 July 2016.

OECD adopts multilateral convention to implement BEPS measures


On 24 November 2016, the Organisation for Economic Cooperation and Development (“OECD”) adopted the multilateral convention composed of the multilateral instrument (“MLI”) and explanatory statements (“ES”). The implementation of the MLI could result in significant changes to the bilateral tax treaties concluded by Luxembourg and may affect amongst other the tax treaty access of tax transparent entities. Unfortunately the MLI does not address the tax treaty access of collective investment funds and uncertainty remains in this respect.