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      Daniel is a Tax Partner and Banking Market Leader at KPMG Luxembourg. He has extensive experience in the Luxembourg taxation of banks, asset managers, investment funds and insurance companies. Alongside daily tax structuring and tax compliance for banks and insurance companies, Daniel is also an expert in withholding tax matters, including tax reclaim and relief particularly for investment funds. In addition, Daniel is advising his clients on tax governance matters, including tax aspects in anti-money laundering transactions (Tax-AML). He is an approved manager (dirigeant agréé) of a regulated insurance-sector professional (PSA) in Luxembourg and was recognized as Tax Practice Leader of the Year at the ITR Europe Tax Awards 2026. His working languages are French, German, English and Luxembourgish.

      1. Education & qualification
        • Master in Economics at the University of Strasbourg
        • Master in Law (LL.M.) at the University of Saarbrücken
      2. Other experience
        • Luxembourg tax expert
        • Luxembourg accountant
      1. Area of expertise
        • Debt management
        • Financial Management
        • IT Management
        • Joint venture
        • Operating Effectiveness
        • Public Policy and Regulatory Change
        • Public-private partnership
        • Raise capital
        • Tax planning
        • Tax regulation and compliance policies
        • Tax solutions
        • Tax strategies
        • Transactions
      2. Education & qualification
        • Master in Economics at the University of Strasbourg
        • Master in Law (LL.M.) at the University of Saarbrücken
      3. Other experience
        • Luxembourg tax expert
        • Luxembourg accountant

      Publications

      CJEU clarifies when treaty relief offsets dividend tax

      CJEU clarifies when treaty relief offsets dividend tax

      The ruling may support US RIC refund claims where treaty relief fails to fully offset discriminatory Spanish WHT.
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      Germany starts paying interest on pre-2018 WHT refunds

      Germany starts paying interest on pre-2018 WHT refunds

      Interest assessments on historic WHT refunds are being issued. Funds should review them before one-month appeal deadlines expire.
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      German WHT claims: BMF report heightens urgency

      German WHT claims: BMF report heightens urgency

      BMF report highlights post-2017 German WHT refund claims and a pending EU-law test case.
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      Italy: Judicial settlement proposal signals shift

      Italy: Judicial settlement proposal signals shift

      A settlement proposal may offer a pragmatic route to resolve pending Italian WHT litigation.
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      France recognizes WHT refund claim for UK fund

      France recognizes WHT refund claim for UK fund

      French refund tax may increase future chance of success for certain UK investment funds.
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      Belgian Net Assets Tax falls outside treaty scope

      Belgian Net Assets Tax falls outside treaty scope

      Belgium: Court of Cassation rules that Belgian Net Assets Tax falls outside the Belgium–Luxembourg tax treaty
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