Image of Patrick Mischo

Patrick Mischo

Partner

Email

patrick.mischo@aoshearman.com

Phone

+352 44 44 5 5233

Offices

Luxembourg

V-CARD
Patrick is Managing Partner of Luxembourg.

He has over 20 years of experience in international and corporate tax law.

He specializes in advising private capital clients and asset managers on the structuring of their investment funds and on the tax aspects of their transactional matters across various asset classes including real estate, infrastructure, private equity and debt. He also has extensive experience in securitization and capital markets transactions. 

He is a member of the Tax Steering Committee of the Luxembourg Fund association ALFI and a member of the Public Affairs Group of the Luxembourg private equity association LPEA. 

Published Work

  • The Private Equity Review, seventh edition, Luxembourg chapters (for fundraising and investing), The Law Reviews 2018, April 2018
  • "Implementation of the Amendments to the Parent-Subsidiary Directive (2011/96) into Luxembourg Law", European Taxation, 2015 (volume 56), N°1
  • The New Luxembourg Tax Ruling Procedure, European Taxation, July 2015
  • Clarification of the Tax Treatment of Limited Partnerships, European Taxation, May 2015
  • After Lux Leaks: Welcome Changes to Luxembourg’s Tax Ruling Practice, Tax Notes International, Volume 77, Number 13, 2015
  • "Qualification of taxable entities and treaty protection", report for the IFA Mumbai Congress, Cahiers de Droit Fiscal International, 2014
  • "Les commandites en droit luxembourgeois", Limited Partnership Book, LPEA and Larcier, September 2013
  • "Finance islamique: Le traitement fiscal des Murabaha et Sukuk au Luxembourg", ACE Magazine, December 2010
  • "Real Estate Murabaha Structures in Luxembourg", European Taxation, November 2010
  • "Is there a permanent establishment?", report for the IFA Congress in Vancouver, Cahiers de droit fiscal international, 2009 
  • "Résidence fiscale et substance, Droit fiscal luxembourgeois", Livre jubilaire de l'IFA Luxembourg, 2008
  • "Income from French Real Estate Taxable in Luxembourg Court Rules', Tax Notes International, Volume 46, Number 9, 2007 
  • "Chronique de jurisprudence fiscale luxembourgeoise' and 'L'arrêt de la CJCE dans l'affaire Cadbury Schweppes, Commentaire", Bulletin Droit & Banque n° 39, 2007
  • "L'impact de l'arrêt Abbey National sur l'industrie des fonds d'investissement luxembourgeoise", Bulletin Droit & Banque n°38, 2006
  • "Réflexions sur la notion de domicile fiscal - La résidence fiscale des sociétés de capitaux", Annales du droit luxembourgeois, Volume 13, Editions Bruylant, 2004 

Leadership Positions And Professional Affiliations

 

  • Member of the Tax Steering Committee of the Luxembourg Fund association ALFI
     
  • Member of the Public Affairs Group of the Luxembourg private equity association LPEA

Recognition

“Clients note that he is “‘up to date with the latest structuring advice on tax’ while another source values his ‘technical and detailed’ approach.”
Chambers & Partners
“Patrick Mischo ‘makes complicated topics sound understandable to the client’.”
Legal 500

Qualifications

Admissions

Admitted as avocat à la Cour, Luxembourg, 2003

Admitted as avocat, Luxembourg, 2001

Academic

LLM, International Business Law, King's College London, 2000

Master, Economics & Finance, Institut d'Études Politiques de Paris, 1999

Maîtrise, Business Law, Université Panthéon-Sorbonne (Paris I), 1997

Languages

English, French, German, Luxembourgish
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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.