Aurelie Clementz

Aurélie Clementz

Tax Counsel, Luxembourg

Overview

Professional experience

Education and Qualifications

Overview

Aurélie is a tax counsel in our Luxembourg tax team. Aurélie has particular expertise in international transactions and tax planning for multinational groups, private equity and investment funds, as well as on the various tax aspects of merger and acquisitions, restructurings and joint ventures.

Aurélie also has deep expertise in advising clients on tax aspects of international structuring via Luxembourg regulated and non-regulated vehicles, with a specific focus on infrastructure and real estate funds and transactions.

Work highlights

She acts as tax counsel to a number of flagship funds managed by some of the largest asset managers in the world, such as:

  • CBRE with the setting-up and (regulated and unregulated) downstream acquisitions of their new closed-end value added real estate investment vehicle, CBRE Europe Value Partners 2 SCSp SICAV-RAIF, investing in European markets. The tax advice also related to the setting up of carried interest and co-investment shemes.
  • Ardian on the establishment of ARDIAN Infrastructure V and in relation to its role as sponsor and on their latest flagship European infrastructure fund that raised c.€5.5 bn.
  • Ardian on the establishment of its second real estate fund named ARDIAN Real Estate Europe Fund II
  • Barings on the tax issues relating to the structure of its first European-focused closed-ended value add real estate fund - Barings Real Estate European Value Add I, and the incentive offerings to the management team
  • AXA Core Europe Income Fund, a market leading precedent, as the first open ended fund in the form of a Luxembourg partnership
  • BlackRock on the establishment of a recent pan-European real estate fund
  • BNP Paribas Real estate on the setting up of real estate investment funds such as Next Estate Income Fund III (S.C.S., SICAV-FIS)

Professional experience

Aurélie joined Linklaters Luxembourg’s tax practice in 2011 after having spent five years as an associate in Linklaters Paris’ tax practice. Prior to joining Linklaters, Aurélie spent two years as a tax associate in other English law firms. She spent six months on secondment

Education and Qualifications

Aurélie holds a Master’s degree in Business and Tax Law from the University of Paris 2 (Panthéon-Assas) as well as a postgraduate degree in tax Law from the University of Paris 1 (Panthéon-Sorbonne).

Aurélie speaks English and French