Sectors
Practice Areas
- International Taxation and Luxembourg Tax Law
- Corporate, Corporate Reorganizations
- Cross-Border Mergers and Acquisitions
- FATCA /CRS
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Education and Professional Experience
- Lawyer, admitted to the Bar in Germany and Luxembourg since 2012
- Saarland University majoring tax law
- Legal clerkship higher regional court Saarland including a training stage at the Finance Court Saarland and the German Bundestag
- Worked with a leading independent law firm in Luxembourg in the area of tax law for four years
Languages
- English, French, German
Memberships
- International Fiscal Association (IFA)
Publications
- Schumacher, C., Schiffmann, K., Kleinschmidt, A. and Schneider, S. (2023). Bill of Law: Modernising the Luxembourg Investment Funds Toolbox. GSK Update. Available at: https://www.gsk-lux.com/en/bill-of-law-modernising-the-luxembourg-investment-funds-toolbox/
- Ostertag, M., Schiffmann, K. and Boscher, E. (2023). ATAD III Directive Proposal legislative process: Vote of the EU Parliament Report. GSK Update. Available at: https://www.gsk-lux.com/en/atad-iii-directive-proposal-legislative-process-vote-of-the-eu-parliament-report/
- Ostertag, M. and Schiffmann, K. (2022) Luxembourg. The IInternational Comparative Legal Guide to Corporate Tax, 19th ed. London: Global Legal Group, Chapter 12, pp. 93-103.
- Schiffmann, K. and Schumacher, C. (2022). Luxembourg: ATAD 3 – Richtlinienvorschlag zur Verhinderung der missbräuchlichen Nutzung von Briefkastenfirmen für Steuerzwecke. München: Verlag C.H.BECK oHG, iStR – Heft 20/2022, Seite 754 ff.
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2022). Luxembourg: The Legal 500 Comparative Legal Guide – Luxembourg: Tax 2022, 7th ed. London: Legallease, pp. 2-13.
- Peter, M., Schiffmann, K. and Schumacher, C. (2022). Luxembourg: The International Comparative Legal Guide to Alternative Investment Funds, 10th ed. London: global legal group, pp. 18-145.
- Schiffmann, K. and Schumacher, C. (2022). Luxembourg. Tax law: EU Commission in the fight against letterbox entities. Börsen-Zeitung, 18.06.2022.
- Ostertag, M. and Schiffmann, K. (2021) Luxembourg. The International Comparative Legal Guide to Corporate Tax 2022, 18th ed. London: Global Legal Group, Chapter 13, pp. 106-116.
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2021). Luxembourg: Tax. The Legal 500 Comparative Legal Guide, 6th ed. London: Legalease.
- Bartnik, M., Schumacher, C. and Schiffmann, K. (2021). The International Comparative Legal Guide to Alternative Investment Funds Laws and Regulations 2021, 9th ed. London: Global Legal Group, Chapter 20, pp. 142-150.
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2020). Implementation of DAC 6 into Luxembourg law: recent amendments to the draft bill. GSK Update. Available at: https://www.gsk-lux.com/en/implementation-of-dac-6-into-luxembourg-law-recent-amendments-to-the-draft-bill/
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2020). New tax measures in response to the COVID-19 state of emergency. GSK Update. Available at: https://www.gsk-lux.com/en/new-tax-measures-in-response-to-the-covid-19-state-of-emergency/
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2020). Updated: New tax measures in response to the COVID-19 state of emergency. GSK Update. Available at: https://www.gsk-lux.com/en/updated-new-tax-measures-in-response-to-the-covid-19-state-of-emergency/
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2020). Updated: Tax measures during the state of emergency. GSK Update. Available at: https://www.gsk-lux.com/en/updated-tax-measures-during-the-state-of-emergency/
- Ostertag, M., Schiffmann, K. (2020). Luxembourg: Corporate Tax 2021. The International Comparative Legal Guide to Corporate Tax, 17th ed. London: Global Legal Group, Chapter 15.
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2020). Luxembourg: Tax. The Legal 500 Comparative Legal Guide, 5th ed. London: Legalease.
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2019). Bill implementing ATAD 2 in Luxembourg domestic law and 2020 budget law voted on 19 December 2019. GSK Update. Available at: https://www.gsk-lux.com/en/bill-implementing-atad-2-in-luxembourg-domestic-law-and-2020-budget-law-voted-on-19-december-2019/
- Ostertag, M. and Schiffmann, K. (2019). International Comparative Legal Guide: Corporate Tax 2020, 16th ed. London: global legal group, pp. 157-165.
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2019). Luxembourg: Tax. The Legal 500 & The In-House Lawyer Comparative Legal Guide, 4th ed. London: Legalease.
- Noguera, L., Seibert, A. and Schiffmann, K. (2013) Luxembourg. In: E. Kristofferson et al., eds., Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Tax Law. Frankfurt/M.: Peter Lang, pp. 657-692.
