As Luxembourg continues to strengthen its position as a leading hub for private equity and alternative investment structures, Management Incentive Packages (MIPs) have become an essential feature of many transactions. Whether implemented at the level of a portfolio company or a management holding structure, MIPs are a key tool for aligning the interests of managers with those of investors and shareholders.
Management incentive plans play a crucial role in attracting and retaining talented executives by rewarding long-term value creation and ensuring a long-term commitment on their part. However, designing an effective and robust MIP requires careful consideration of an increasingly complex legal and tax framework
This seminar provides a comprehensive overview of the legal and tax framework applicable to management incentive packages in Luxembourg. Bringing together legal and tax perspectives, the speakers will explore the principal incentive mechanisms used in practice, their implementation under Luxembourg law, and the tax implications for both employers and beneficiaries. Particular attention will be given to the recently published draft bill introducing a new Luxembourg stock option tax regime
Participants will gain practical insights into questions such as:
- What types of management incentive plans are commonly used in Luxembourg?
- What are the key terms of a management incentive plan and what pitfalls should employers consider ?
- What structuring options are to be kept in mind when planning a management incentive plan in a Luxembourg holding structure ?
- What legal considerations should be considered when implementing equity-based remuneration?
- What are the Luxembourg tax considerations regarding management incentive plan structuring
- What changes are introduced by the draft bill on the new stock option tax regime for Luxembourg tax residents?
Alexandra Clouté
Partner in the Tax Practice at Ashurst Perkins Coie Luxembourg
Alexandra Clouté is a Partner in the Tax Practice at Ashurst Perkins Coie Luxembourg. She advises corporates, asset managers, financial institutions and high-net-worth individuals on complex tax matters, with a particular focus on investment funds, private equity, real estate, cross-border M&A transactions and corporate restructurings.
With extensive experience in Luxembourg and international tax law, Alexandra also advises on carried interest, executive remuneration, corporate taxation and regulatory tax compliance, including DAC6, FATCA, CRS and Pillar Two requirements.
A member of the Luxembourg Bar, she holds a Master's degree in Business and Tax Law from Université Paris I Panthéon-Sorbonne and an LL.M. in International Taxation from New York University. She practised for nearly ten years at a leading independent Luxembourg law firm before joining Ashurst Perkins Coie.
Jean-Philippe Smeets
Partner in the Corporate Transactions Practice at Ashurst Perkins Coie Luxembourg
Jean-Philippe Smeets is a Partner in the Corporate Transactions Practice at Ashurst Perkins Coie Luxembourg. With more than 20 years of experience, he advises international and local corporate groups, private equity funds, professional service firms and private investors on domestic and cross-border mergers and acquisitions, private equity transactions and corporate matters.
Jean-Philippe has extensive experience across a wide range of industries, including financial services, manufacturing, food and beverage, and digital media. He regularly leads complex, high-profile transactions for both buyers and sellers, advising on strategic acquisitions, disposals and cross-border investments.
Before joining Ashurst Perkins Coie, he was a Partner in the M&A and Corporate Practice at Baker McKenzie Luxembourg. He began his legal career in Belgium in 2000 and has built a strong track record advising clients across the Benelux region.
Inscription
Inscription à cette formation en présentiel : 305€ TTC + light lunch
Inscription à cette formation en distanciel : 305€ TTC
- 15% de remise pour 2 membres d’une même entité (contacter le service formations [email protected])
- 20% de remise à partir de 3 membres d’une même entité (contacter le service formations - [email protected])
Accréditation
Legitech a obtenu l'agrément du Barreau de Luxembourg.
Cofinancement
Nos formations sont éligibles au cofinancement.
Legitech est autorisé à exercer l’activité de gestionnaire d’un organisme de formation professionnelle continue.
Autorisation n°10001428/4.
Contact
Pour toute question relative à la formation, vous pouvez contacter Florence Guy à l'adresse suivante : [email protected]
Cliquez ici pour plus d'informations sur nos "Vouchers".
RGPD
« Les données que vous communiquez lors de votre inscription sont traitées par Legitech aux fins de gestion administrative et organisationnelle de la formation. Elles sont susceptibles d’être transmises aux orateurs afin de leur permettre d’adapter le contenu pédagogique et de préparer au mieux leur intervention. Dans ce cadre, seules les informations suivantes peuvent être communiquées aux orateurs et uniquement à leur demande : prénom, nom et adresse e-mail. Si vous ne souhaitez pas que vos données soient communiquées aux orateurs, vous pouvez nous en informer à l’adresse suivante : [email protected]. Conformément au RGPD et à la législation luxembourgeoise applicable, vous disposez d’un droit d’accès, de rectification et, le cas échéant, d’opposition au traitement de vos données.
Pour plus d’informations sur le traitement de vos données personnelles, y compris la base légale, la durée de conservation et vos droits complets, vous pouvez consulter notre politique de confidentialité : https://ww.legitech.lu/charte-vie-privee. »