7 October 2022 | 6 min read
The interest free loan: a financial instrument prone to recharacterisation by the Luxembourg judge?
Deal
Big things are happening at Ogier. Change is embedded in everything we do. It is redefining our talent, our ways of working, our platforms of delivery, our culture.
Services
We have the expertise to handle the most demanding transactions. Our commercial understanding and experience of working with leading financial institutions, professional advisers and regulatory bodies means we add real value to clients’ businesses.
Sectors
Our sector approach relies on smart collaboration between teams who have a deep understanding of related businesses and industry dynamics. The specific combination of our highly informed experts helps our clients to see around corners.
We have the expertise to handle the most demanding transactions. Our commercial understanding and experience of working with leading financial institutions, professional advisers and regulatory bodies means we add real value to clients’ businesses.
Legal
Corporate and Fiduciary
Consulting
Banking and Finance
Corporate
Dispute Resolution
Employment law
Intellectual Property
Investment Funds
Listing services
Local Legal Services
Private Wealth
Property law
Regulatory
Restructuring and Insolvency
Tax
Banking and Finance overview
Asset Finance
CAYLUX Fund Finance
Debt Capital Markets
Derivatives
Fund Finance
Islamic Finance
Leveraged Finance
Listing services
Real Estate Finance
Regulatory
Restructuring and Insolvency
Structured Finance
Sustainable Finance
Corporate overview
Economic Substance
EIIS Services in Ireland
Equity Capital Markets
Insurance and Reinsurance
Listing services
Mergers and Acquisitions
Private Equity
Real Estate Structuring, Acquisitions and Disposals
Regulatory
Technology and Web3
Dispute Resolution overview
Banking Disputes
Corporate and Financial Services Disputes
Crypto Disputes
Enforcement of Judgments and Awards
Fraud and Asset Tracing
Funds Disputes
Insurance Disputes
International Arbitration
Regulatory
Restructuring and Insolvency
Section 238 Shareholder Appraisal Rights
Shareholder and Valuation Disputes
Trusts Disputes and Applications
Investment Funds overview
Hedge Funds
Managers and Sponsors
Private Equity
Real Estate, Infrastructure and Energy Funds
Regulatory
Sustainable Investing and Impact Funds
Technology and Web3
Local Legal Services overview
Cayman Local Legal Services
Channel Islands Local Legal Services
Ireland Local Legal Services
Employment law
Estate Planning, Wills and Probate
Expat services
Family Office
Intellectual Property
Make your Guernsey will online
Make your Jersey lasting power of attorney online
Make your Jersey will online
Notary public services
Relocating your business
Relocating your family
Property law
Accounting and Financial Reporting Services - Ogier Global
Cayman Islands AML/CFT training - Ogier Global
Corporate Services - Ogier Global
Debt Capital Markets - Ogier Global
Fund Services - Ogier Global
Governance Services - Ogier Global
Investor Services - Ogier Global
Ogier Connect - Ogier Global
Private Wealth Services - Ogier Global
Real Estate Services - Ogier Global
Regulatory and Compliance Services - Ogier Global
Our sector approach relies on smart collaboration between teams who have a deep understanding of related businesses and industry dynamics. The specific combination of our highly informed experts helps our clients to see around corners.
Ogier provides practical advice on BVI, Cayman Islands, Guernsey, Irish, Jersey and Luxembourg law through our global network of offices across the Asian, Caribbean and European timezones. Ogier is the only firm to advise on this unique combination of laws.
Keep up to date with industry insights, analysis and reviews. Find out about the work of our expert teams and subscribe to receive our newsletters straight to your inbox.
Fresh thinking, sharper opinion.
We get straight to the point, managing complexity to get to the essentials. Our global network of offices covers every time zone.
No Content Set
Exception:
Website.Models.ViewModels.Components.General.Banners.BannerComponentVm
Leaders League 2024
Aurélie is a partner in Ogier's Tax team in Luxembourg. She specialises on the tax aspects of co-investment and private equity structuring, investment side letter negotiations and funds due diligence and has a strong anti-hybrid expertise.
With almost 20 years of practice, Aurélie has significant expertise in advising clients on international investment funds tax structuring via Luxembourg regulated and non-regulated vehicles, with a specific focus on infrastructure, debt, private equity and real estate.
Aside from her focus on investments funds and financial investors, Aurélie has significant experience in cross-border transactions, including restructuring, refinancing, and tax planning for multinational groups and private equity sponsors.
Aurélie's objective is to simplify complex tax issues for clients and to provide efficient tax structuring and solutions that meet clients' commercial objectives.
Before joining Ogier, Aurélie was a tax counsel for another leading law firm in Luxembourg. She graduated from the Paris I (Panthéon-Sorbonne) and Paris II (Panthéon-Assas) Universities and is a French-qualified (Paris Bar) and a Luxembourg-qualified lawyer (Liste IV).
Aurélie started her career in Paris, where she worked for English law firms for eight years. She then moved to a leading international law firm in Luxembourg in 2011. She has also worked from London and Beirut.
Aurélie is a member of tax-related working groups of the Luxembourg fund industry association (ALFI) and is also a member of the Ladies in Law Luxembourg Association (LILLA).
Admitted in:
2011 - Luxembourg
2003 - France
No Content Set
Exception:
Website.Models.ViewModels.Blocks.PageBlocks.ContentBlocks.LanguagesSpokenBlockVm
No Content Set
Exception:
Website.Models.ViewModels.Blocks.PageBlocks.CardBlocks.EventCardBlockVm
7 October 2022 | 6 min read
The interest free loan: a financial instrument prone to recharacterisation by the Luxembourg judge?
Deal
1 May 2021 | 1 min read
Ogier advises Luxembourg social impact investment fund
Team: Aurélie Clementz, Bertrand Géradin, Hadrien Brémon
Luxembourg Legal Services
Deal
1 March 2021
Legal, tax and regulatory advice to Luxembourg master-feeder structure
Team: Aurélie Clementz, Bertrand Géradin, Hadrien Brémon, Milan Hauber
Luxembourg Legal Services
Deal
3 September 2020
Ogier advises EDP on €2.7 billion acquisition in Viesgo
Team: Aurélie Clementz, Hadrien Brémon
Luxembourg Legal Services
Deal
2 April 2024 | 11 min read
A guide to unregulated securitisation vehicles in Luxembourg
Team: Aurélie Clementz, Hadrien Brémon
Luxembourg Legal Services
Insight
18 January 2024 | 3 min read
Luxembourg: new tax measures for 2024
Team: Hadrien Brémon, Muriel Jarosz
Luxembourg Legal Services
Insight
17 January 2024 | 3 min read
Luxembourg: new VAT rules on directors' fees
Team: Hadrien Brémon, Muriel Jarosz
Luxembourg Legal Services
Insight
7 December 2023 | 1 min read
Luxembourg minimum net wealth tax declared unconstitutional
Team: Hadrien Brémon, Muriel Jarosz
Luxembourg Legal Services
Insight
30 October 2023 | 1 min read
Ogier ranks among the best law firms in Luxembourg in Leaders League 2024
News
15 February 2023
Ogier further strengthens Luxembourg tax team with new hire Hadrien Brémon
News
6 February 2023
New partner Aurélie Clementz to lead Ogier's tax team in Luxembourg
News
6 January 2023 | 1 min read
Tax litigation - key deadlines and forced collection procedure
Team: Hadrien Brémon
Luxembourg Corporate Services, Luxembourg Legal Services
Insight
17 November 2022 | 2 min read
Financial restructuring and tax implications in Luxembourg
Team: Aurélie Clementz, Hadrien Brémon
Insight
No Content Set
Exception:
Website.Models.ViewModels.Blocks.PageBlocks.ContentBlocks.PeopleRecognitionBlockVm
Careers
We cultivate learning. Because there are all sorts of ways to develop and grow. It's why, whatever your role, the opportunities are endless. Time. Tech. Resources. You'll find it here.
Be extraordinary. Be you.
Sign up to receive updates and newsletters from us.
Sign up
No Content Set
Exception:
Website.Models.ViewModels.Blocks.SiteBlocks.CookiePolicySiteBlockVm