Jean-Marc Groelly

Portrait of Jean-Marc
Jean-Marc Groelly is a partner with NautaDutilh and head of the Tax Practice in Luxembourg. He concentrates his practice on international tax law, with a particular focus on the tax aspects of investment funds, private equity, real estate, mergers and acquisition, finance, restructurings and capital markets transactions. Jean-Marc advises assets managers and their investment funds, international financial institutions and multinationals.
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He also offers tax advice to high-net-worth individuals, including executives from large and medium-sized companies. Finally, he assists clients in transfer pricing matters, particularly regarding debt and equity investments, as well as intra-group services.

  • Work highlights
    • The structuring and implementation of a mining fund invested in excess of USD 1.4 billion in existing assets and the on-boarding of a strategic investor.
    • A global alternative asset manager with the tax and legal aspects of the acquisition of a leading music data company.
    • A large US alternative asset manager on the acquisition of non-performing loan portfolios and their subsequent refinancings and restructurings.
    • A large Luxembourg investment fund in relation to the mezzanine loan facilities.
    • A private fund on an internal reorganisation involving the implementation of financial instruments with a view to make investments across Eastern Europe in the industrial sector.
    • An international investment firm in relation to the restructuring of shipping loan investments.
    • Major US investment funds with the various tax aspects of the restructuring of their debt investment in a global pharmaceutical company, including on the application of anti-hybrid and transfer pricing rules.
  • What others say
    • 'Jean-Marc Groelly has great judgement and is very knowledgeable of our industry.' (Chambers, 2023)
    • 'His work for us is rock-solid, and his calm, steady demeanour is a guarantee of sound and reliable advice.' (Chambers, 2023)
    • 'The key is Jean-Marc Groelly. Personable, calm, diligent and experienced. A safe pair of hands. He has been a stalwart of Nauta’s practice for many years and stands out as one of the most reliable and market-conscious advisors in the marketplace.’ (Legal 500, 2023)
  • Ancillary functions

    Jean-Marc leads training seminars for Abilways Luxembourg on the tax aspects of structured finance transactions and frequently speaks at conferences on topics such as cross-border real estate investment in Europe and international tax issues in cross-border corporate finance and capital markets transactions. Jean-Marc is a member of the International Fiscal Association (IFA) and the American Bar Association (ABA).

  • Qualifications

    Admission to the Bar

    Jean-Marc was admitted to the Luxembourg Bar in 2003.


    Jean-Marc speaks French, English and German.


    Jean-Marc holds a master's degree in business law (maîtrise de droit des affaires) as well as post-graduate degrees in business and tax law (DESS and DJCE) from the Jean Moulin University Lyon III. Prior to joining NautaDutilh in January 2006, Jean-Marc worked for more than six years at other reputable US and UK law firms.

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