Firm Profile > TS&P > Luxembourg, Luxembourg


Tax Tier 1

'A welcome oasis of technical excellence', independent business boutique law firm TS&P is 'always on the top of current developments of market practice and tax law changes' and is consequently able to provide very appropriate advice to clients and referring law firms alike. 'Very competent in international corporate tax', this manifests itself for a range of clients including banks and multinational corporates, although the firm has gained particular plaudits for its work on behalf of alternative investment funds. 'A very creative tax expert', team head André Pesch 'can solve the most complex issues in a very pragmatic way' and has been central to the firm's success in the area in such a short time since the firm's foundation in 2018.

Practice head(s):

André Pesch

Other key lawyers:

Romain Jacques; Arnaud Lebrave; Emilie Mattos; Carlos Morales Ribas; Juliette Zielinski-Vogt; Laurent Gengler


‘Very commercial and to the point. They give views and don’t try to qualify them with every possible risk that could apply.’

‘They are always on top of current developments within market practices and tax law changes/developments in Luxembourg. They have a brilliant ability to tailor advice and structure ideas to the client’s needs and facts.’

‘In a jurisdiction dominated by reliance on “market practice”, TSP is a welcome oasis of technical excellence. Their team really pays attention to each and every aspect of a transaction and considers the law, not just the market approach.’

‘The team is very competent in international corporate tax and very professional. They take time to listen to the client, in order to adapt their answer accordingly.’

‘André Pesch is a very creative tax expert.’

‘André Pesch is thorough, technically knowledgeable and unafraid to challenge the perceived wisdom.’

‘André Pesch has built an excellent team. He can solve the most complex issues in a very pragmatic way and is pleasant to work with. He is probably the best in the market.’

Romain Jacques is dedicated to delivering the best work possible.’

‘Carlos Morales is an excellent transfer pricing expert. He knows the asset management business very well and is very efficient.’

Commercial, corporate and M&A Tier 3

Praised for its ability to provide 'clever solutions in a timely and straightforward manner', boutique business law-focused firm TS&P provides 'flawless execution' to financial sponsors, in particular by virtue of its 'excellent combination of M&A and tax expertise'. Torsten Schmitt heads up the team, and according to one client, he and André Pesch 'make for the most powerful partnership in tax and corporate law in the Luxembourg market'.

Practice head(s):

Torsten Schmitt

Other key lawyers:

Florian Bonne; Nicolas Ronzel; Sabine Brandes; Sabine Belair; Aurélie Guérin; André Pesch


‘The firm has an excellent combination of M&A and tax expertise.’

‘This firm is really client-focused. They quickly identify our needs, and always come with a specific solution.’

‘TS&P provides clever solutions in a timely and straightforward manner.’

‘The team is practical and very smart, has a deep understanding and common sense, and provides flawless execution.’

André Pesch and Torsten Schmitt make for the most powerful partnership in tax and corporate law in the Luxembourg market.’

‘Nicolas Ronzel is very responsive and proactive. He not only answers our questions, but always tries to cover the full topic and to address all aspects and potential issues.’

TS&P is a Luxembourg boutique law firm founded by highly experienced practitioners who believe that a pragmatic and commercial approach is key to understand the specific objectives of each client and deliver corporate and tax solutions of the highest technical quality tailored to those objectives.

This tailor-made advice is achieved with the support of an experienced team whose members have been working together for over a decade, creating strong and enduring client relationships built on trust. The team owes its long-lasting success and global market recognition to its unique common mind-set.

TS&P, as an independent law firm, has voluntarily made the distinctive choice to focus on a delineated range of topics: The team possesses a depth and breadth of corporate and tax expertise gained from years of experience advising banks (especially in structured finance matters), investment funds, large corporations and high net worth individuals in complex cross-border deals and structures involving Luxembourg.

Department Name Email Telephone
Corporate / M&A Torsten Schmitt +352 20 60 87 70 11
Tax André Pesch +352 20 60 87 70 17
Transfer pricing Carlos Morales Ribas +352 20 60 87 70 27
Photo Name Position Profile
 François Antoine  photo François Antoine Director
 Florian Bonne  photo Florian Bonne Partner
 Romain Jacques  photo Romain Jacques Director
 Arnaud Lebrave  photo Arnaud Lebrave Partner
 Emilie Mattos  photo Emilie Mattos Director
 Carlos Morales Ribas  photo Carlos Morales Ribas Director
 André Pesch photo André Pesch Principal
 Nicolas Ronzel  photo Nicolas Ronzel Partner
 Torsten Schmitt  photo Torsten Schmitt Partner :
LPEA (Luxembourg Private Equity and Venture Capital Association)