Aurélie Clementz

Tax Counsel, Luxembourg

Overview

Professional experience

Education and Qualifications

Overview

Aurélie is a tax consultant 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.

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 at Linklaters London office in 2007.

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:

  • A real estate investment fund manager on the establishment of a strategic partnership with two other institutional real estate investors to invest €300m in strategically located, core plus, value-add and build-to-core logistics opportunities across Europe.
  • A leading investment management firm on the first closing of their Real Estate Debt Fund (the Fund). The fund will invest in senior mortgage debt instruments secured primarily by real estate located in Europe.
  • 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.
  • 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 is a member of tax-related working groups of the Luxembourg fund industry association (“ALFI”) and of the insurance association (Association des compagnies d’assurances et de réassurances de Luxembourg – “ACA”).

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