Loyens & Loeff Luxembourg S.à r.l.

Integrated legal and tax advice Innovative, pragmatic and personal

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Luxembourg

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• International Scope

• Profiles of Services

• Practice areas

• Adding value

• Country Desks

• Innovative Solutions

• Market Opinions

Table of Contents

International Scope

• Loyens & Loeff worldwide

- More than 1500 professionals in

- 17 offices (including 12 in the world’s major financial centres)

• Close relationships with prominent law and tax firms in Europe, the United States

and various Asian countries

• Due to its international scope, Loyens & Loeff Luxembourg is able to manage transactions

effectively and efficiently both within Luxembourg and internationally

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Whatever your needs and requirements - we will provide seamless services

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15

partners

167

professionals

Tax advisers: 40

Attorneys at law: 70

1991

Opening of an office in

Luxembourg under the

name Loyens &

Volkmaars (firm of tax

advisers only)

2003

Establishment of

Loyens Winandy

2005

Integration of

Luxembourg tax

practice of Loyens &

Loeff with Loyens

Winandy

2008

Loyens Winandy is

renamed Loyens &

Loeff

2013

The office now comprises

more than 160 people and

offers corporate and tax

legal services on a fully

integrated basis

Our clients' ambitions have defined our profile of services

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Full-service practice

Pragmatic

approach

Sector

experience Innovative

solutions

Integrated

legal and tax

advice

Country

desks

Luxembourg law International

office network

Handles all matters relating to:

• corporate and commercial law, employment law and social security aspects, personal tax, real estate,

investment funds private equity and venture capital, mergers and acquisitions, banking and financial law

and tax law.

The office mainly services:

• large and medium-size corporate clients

• banks and other financial institutions and

• investment funds, operating internationally.

It concentrates on:

• all corporate and tax law aspects of international structures, financial products, holding and financing

structures and corporate reorganisations.

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Loyens & Loeff Luxembourg

Banking & Finance

Our Banking & Finance group has built a strong reputation in both domestic and cross-border

finance transactions, working together with our own offices or with reputable firms. We have

both the experience and the capacity to coordinate and lead transactions of any size and

complexity.

We act for both lenders and borrowers, working on a wide range of transactions, including

leveraged finance, structured finance, project finance, asset finance and syndicated corporate

lending.

We also advise on capital markets.

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Corporate and M&A

The Luxembourg Corporate department is staffed by a strong and highly skilled team of

specialists who are experienced in advising on a broad range of complex, high-value cross-

border work, as well as on a range of smaller transactions. Our clients benefit from our ability to

combine our international experience with our in-depth local knowledge.

Our integrated approach to tax and civil law, which is unique in the Benelux market, is what

makes our Corporate practice stand out from the approach of other law firms. Our clients also

value our pragmatic and innovative style, and our ability to take both the national and

international aspects of a transaction into account in all our advice.

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Commercial & Litigation

The Commercial and Litigation department comprises of a dedicated team with solid experience

of creatively finding practical solutions. We provide clear, focused advice to our clients on a wide

range of commercial issues and guide them seamlessly through litigation.

Our lawyers offer expertise in all aspects of civil and commercial litigation and we advise local

and international clients in the areas of commercial contracts, bankruptcy & restructuring,

intellectual property, real estate, employment, social security, pensions, e-commerce and new

technologies.

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Investment Management

Loyens & Loeff is a leading advisor in the Luxembourg market for the provision of tax and legal

advice to collective investment schemes, with a focus on alternative products, including private

equity funds, hedge funds and real estate funds.

Our team consists of experienced lawyers and tax advisers who are fully dedicated to

representing clients in the investment management market. We continuously monitor and follow

up on the developments in this dynamic industry, for the benefit of our clients. Our team’s

experience and quality make it one of the major and fastest growing fund practices.

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Tax Law

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The tax department of Loyens & Loeff Luxembourg is the largest tax practice in the Luxembourg

legal market. Our team effectively and efficiently manages both national and international

complex transactions.

We advise on all aspects of tax law, including tax optimisation, compliance, transfer pricing, tax

assurance and estate planning. Our tax experts act as counsel to CFOs and in-house tax

experts, advising them on such areas as interest deduction rules, legal mergers and demergers,

participation exemption and fiscal unity issues. An important part of our tax practice is

structuring our clients’ business transactions to optimise their tax positions.

Our tax department also includes a VAT unit which advises large and medium-sized companies

on how to optimise their VAT and customs positions, and on all aspects of regulatory

compliance.

Adding value to your business goes beyond tax and legal advice

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Sharing

knowledge

Partners in

business

Client

relations

• (In-house) seminars

• Round tables

• Legal & tax updates

• Publications

• Training programs

• Library and

knowledge services

• Meeting rooms

• Dedicated client

teams

• Regular

client/adviser

evaluations

Country desks provide first class service, wherever you are in the world

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Cross-border

investments

Language

skills

Cultural

aspects

Tailored

solutions

Brazil

Turkey

Mexico

Germany

Israel

Italy

China

India

Japan

Russia/CIS

CEE

Africa

Innovative

solutions

Fully equipped to help you meet your business goals

Energy

Employment

Law, Taxes &

Benefits

Capital

Markets

Banking &

Finance

Administrative

Law

Corporate/

M&A

Business

Owners &

Private Clients

Corporate

Restructuring & Insolvency

Competition Commercial

Law

Healthcare

Information,

Communication

& Technology

Litigation,

Arbitration &

Mediation

Intellectual

Property Insurance

Investment

Management /

Funds

Procurement Pensions &

Pension Funds

Tax Regulatory Private Equity Real Estate VAT &

Customs

A proven track record and experience in all sectors

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Maritime Food &

Beverages

Fashion &Textiles Energy Public Transport

& Mobility

Financial Markets

Real Estate

Healthcare

We take our contribution to society very seriously

CO2 Footprint Pro bono work Diversity Council Raising money

for charities

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Don't just take our word for it …

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Great Place to

work Loyens & Loeff’s Luxembourg office has been again nominated by the “Great Place

to work” Institute as one of the best places to work in Luxembourg.

Chambers Europe

We hold on to our position as leading Benelux law firm. Clients appreciate the

combination of legal and tax advice. Our Luxembourg lawyers are also ranked

highly as leading lawyers in their fields.

World Tax Loyens & Loeff achieved the highest score for tax advice in Luxembourg and the

Netherlands in International Tax Review’s World Tax.

Legal 500

We again scored highly in the latest edition. Legal 500 said "great expertise and

industry knowledge” and “a very high standard of service”. Our Luxembourg

lawyers are highly recommended in their fields.

Legal Alliance Loyens & Loeff has been named the ‘Best Benelux Law firm’ of 2011 by the jury

of the International Legal Alliance Summit Awards (ILASA).

Don't just take our word for it …

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American Lawyer Loyens & Loeff is once again the only Benelux-based firm listed in the

American Lawyer Global 100.

IFLR Recommended law firm in the most recent edition of the IFLR Guide. A peer

about Loyens & Loeff’s M&A practice : “The strongest of the local firms”.

Mergermarket Ranked no. 2, based on the number of transactions, in the Mergermarket Benelux

M&A League Table for 2012. Consistent top ranking since 2006.

Chambers Global Excellent results. Internationally we are confirming a strong reputation with a

rising number of rankings of ‘Experts Based Abroad’.

Amsterdam

Arnhem

Aruba

Brussels

Curaçao

Dubai

Geneva

Hong Kong

London

Luxembourg

New York

Paris

Rotterdam

Singapore

Tokyo

Zurich

www.loyensloeff.com