Franz focuses on direct and indirect taxes as well as automatic exchange of information matters.

He has gained significant experience in providing tax advice to alternative investment fund managers. Franz also regularly advises clients on tax aspects of Luxembourg real estate transactions and represents clients in tax litigation cases.

He is a member of the International Fiscal Association (IFA), as well as of the Tax Committee of the Luxembourg Private Equity Association (LPEA), where he co-heads the “Young Tax Leaders Committee.

Franz Kerger has been practicing tax law with the firm for ten years. He is ranked as "Rising star" by Legal 500 and ITR. "Franz Kerger , who ‘combines technical knowledge with a very sympathetic approach to the customer’." Legal 500.

Expertise

Published Work

  • “Scissions et apports d’actifs nationaux et transfrontaliers en droit fiscal luxembourgeois: Commentaires”, January 2020
  • “Problèmes d’application pratique sous FACTA et la NCD”, January 2018
  • “Réflexions sur l’échange des décisions fiscales et anticipées et les accords préalables en matière de prix de transfert entre Etats”, December 2016
  • “The New Luxembourg Tax Ruling Procedure”, July 2015
  • “Régime fiscal mère-filiales apercu et impact des modifications récentes”, May 2015
  • “After ‘Lux Leaks’: Welcome Changes to Luxembourg’s Tax Ruling Practice”, March 2015

Leadership Positions And Professional Affiliations

  • Member, Tax Committee, LPEA
  • Member, Tax Reporting Standards working group, ABBL

Qualifications

Admissions

Admitted as avocat à la Cour, Luxembourg, 2015

Admitted as avocat, Luxembourg, 2013

Academic

Master, Finance et Stratégie, Sciences Po Paris, France, 2012

Master 2, Droit des affaires et de l'économie, University of Paris I, France, 2012

Master 1, Droit des affaires, University of Paris I, France, 2010

Languages

English, French, German, Luxembourgish
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.