DSM Avocats à la Cour

The firm: DSM Avocats à la Cour was founded in 2004 and is located in the heart of one of the world’s main financial centers. The firm is regularly called upon to assist in domestic, cross-border and multi-jurisdictional matters. DSM’s lawyers are recognized experts in numerous legal practice areas including corporate, real estate, finance and tax law, as well as in dispute resolution. DSM Avocats à la Cour provides its national and international clientele multidisciplinary, multilingual services suited to Luxembourg’s current environment.

Main international areas of practice
Corporate/mergers and acquisitions: The corporate and M&A team assists clients in all aspects of their transactions including due diligence; incorporation of special purpose vehicles in the context of investment and business activity structuring; the transfer or assignment of real estate; the creation of charges and all types of guarantees; leasehold agreements and rights (bail emphythéotique, droit de superficie); and, corporate financing, including drafting of the necessary legal opinions. Corporate and M&A is always tied to tax issues and DSM’s corporate and M&A department works with its tax law department to devise the best solutions for our clients.

Real estate and construction: DSM advises on the entire lifespan of a real estate project including obtaining administrative permits for general and specific development plans and environmental permits; dealing with urban planning issues, corporate structuring; real estate sales and the sale of shares; financing; contracts for transfers, rentals, guarantees and surface area (contrat de superficie); and, advising in civil and administrative disputes over issues such as construction, co-ownership and guarantees.

Tax advice and tax dispute resolution: DSM’s Tax team advises corporate clients on a wide range of international transactions, investment structures as well as on day-to-day business matters involving Luxembourg. It not only represents Luxembourg companies, shareholders and lenders but also borrowers, collateral providers and pledgees. All tax fields are covered, including income tax, municipal business tax, net wealth tax, VAT and other particular taxes or registration duties. DSM also advises on private wealth management and private wealth vehicles, such as family wealth management companies (SPFs), family offices and private foundations, including with respect to tax planning and managing international successions and inheritances.

And, we cover the full range of tax advisory services from strategic tax planning to high-end technical advice, as well as the establishment, review and follow-up of tax compliance documents regarding direct taxes and VAT. DSM also assists its clients in the context of cross-border administrative procedures for the elimination of double taxation situations.

DSM’s tax team has significant experience interfacing with the Luxembourg tax authorities in local and cross-border matters at any pre-litigation phase. During the litigation phase, the tax team represents its clients before all Luxembourg and EU courts international tax litigation practice, including with respect to direct taxes and VAT.

Banking and financial law: DSM’s banking and financial law team advises on financial transactions involving Luxembourg and foreign entities or in respect of Luxembourg-based assets. We advise banks and professionals of the financial sector (PSF), representing lenders as well as borrowers, collateral providers and pledgees. We advise on financing and the taking of security, not only on all structuring, tax and ancillary aspects of both traditional corporate finance but also more complex financing arrangements and hybrid financial instruments. We further advise financial institutions and other professionals in the financial sector on all aspects of client contractual relations and documentation, professional liability, criminal financial law liability, corporate governance and personal data protection.

In cooperation with DSM’s litigation team, we advise on litigation, dispute resolution, and arbitration in finance-related matters both in Luxembourg and internationally. We also assist bankers and financial professionals in financial criminal proceedings.

Digital: Our digital team advises on complex international transactions as well as local intellectual property (IP) and technology, media and telecommunication (TMT) transactions. This includes advising on, drafting and negotiating technology contracts such as hardware and software supply contracts, licenses, general terms of use, as well as design, building and operating, turnkey, O&M, systems integration and offshore outsourcing contracts. Our team also provides legal advice and support for issues on IT rights, data protection, licenses and exploitation of intellectual property rights, counterfeiting, consumer law and litigation in Luxembourg, including the use of Luxembourg investment vehicles enabling the protection of technology and intellectual property assets. The team further assists clients with clouds, telecoms, biotechnology, health, and provides assistance to all operators confronted with obligatory rules associated with new technologies.

Dispute resolution: The DSM team handles national and international matters. alternative dispute resolution (ADR) techniques geared towards cost-effective and timely dispute resolution are part of the firm’s practice, which has advised on cases submitted to international arbitration, including to the International Chamber of Commerce (ICC) and mediation.

EU and competition law: DSM advises on all aspects of EU and competition law (cartels, leniency applications, abuse of a dominant position, joint ventures, distribution and licensing issues, damage claims, EU merger control and state aid). We litigate before the European adjudicatory bodies located in Luxembourg, be it for international companies or private individuals, Court of Justice of the European Union, the General Court of the EU, the European Commission and the Luxembourg Competition Council.