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Patrick Mischo

Partner

Patrick is the office head of A&O Shearman in Luxembourg. 

He has over 20 years of experience in international and corporate tax law.
 
He specializes in advising private capital clients and asset managers on the structuring of their investment funds and on the tax aspects of their transactional matters across various asset classes including real estate, infrastructure, private equity and debt. He also has extensive experience in securitization and capital markets transactions.
 
He is a member of the Tax Steering Committee of the Luxembourg Fund Association ALFI.

Published Work

  • The Private Equity Review, seventh edition, Luxembourg chapters (for fundraising and investing), The Law Reviews 2018, April 2018
  • "Implementation of the Amendments to the Parent-Subsidiary Directive (2011/96) into Luxembourg Law", European Taxation, 2015 (volume 56), N°1
  • The New Luxembourg Tax Ruling Procedure, European Taxation, July 2015
  • Clarification of the Tax Treatment of Limited Partnerships, European Taxation, May 2015

Speaking Engagements

  • "La mise en place d'un fonds de private equity sous forme d'une société en commandite : aspects fiscaux", LPEA and Larcier, June 2013
  • LPEA Roadshow, Moderator of AIFMD Panel Discussion, March 2013, London
  • Allen & Overy Annual Tax seminar "A round-up of developments in Luxembourg tax law", February 2013
  • Young IFA : Seminar - AIFMD regulatory impact and tax aspects, October 2012 

Leadership Positions And Professional Affiliations

  • Member, private equity and venture capital working group, Association of the Luxembourg Fund Industry (ALFI) 
  • Co-chairman, tax committee, Luxembourg Private Equity & Venture Capital Association (LPEA) 
  • Member, Executive Committee of LPEA 
  • Member, editorial board, ACE Magazine (accountancy, tax, audit and corporate law) published by Kluwer 
Recognition
Clients note that he is “‘up to date with the latest structuring advice on tax’ while another source values his ‘technical and detailed’ approach.
Chambers & Partners
Patrick Mischo ‘makes complicated topics sound understandable to the client’.
Legal 500

Qualifications

Admissions

Admitted as avocat à la Cour, Luxembourg, 2003

Admitted as avocat, Luxembourg, 2001

Academic

LLM, International Business Law, King's College London, 2000

Master, Economics & Finance, Institut d'Études Politiques de Paris, 1999

Maîtrise, Business Law, Université Panthéon-Sorbonne (Paris I), 1997

Languages

English, French, German, Luxembourgish
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Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.