Johan Leonard is a local partner in our tax practice. He is specialised in national and international tax law, providing structuring and transactional advice to a various range of clients with a focus on investment funds, private equity, M&A, real estate structures, structured finance transactions and multinational corporate groups.
He is also regularly consulted by high net worth individuals in relation to patrimonial structures and provides assistance in the context of tax litigations.
Prior to joining NautaDutilh Avocats Luxembourg in 2017, Johan gained in-depth experience and recognition while working for other first-tier law firms in Luxembourg with a strong focus on international tax matters.
Johan holds a Master degree in law (Magna Cum Laude) from the Université Catholique de Louvain (Belgium, 2010) as well as an LL.M. in International Taxation from the New York University (USA, 2014).
Johan focuses on the significant recent developments in the area of international taxation. He is a member of the editorial board of the Revue Générale de Fiscalité Luxembourgeoise published by Larcier. He is also the author of numerous publications, including recently and among others an analysis of the Luxembourg Controlled Foreign Corporation (CFC) regime (“The introduction of CFC rules in Luxembourg - Part 1: Overview of the CFC rules under the anti-tax avoidance Directive”, Revue Générale de Fiscalité Luxembourgeoise, December 2017, Larcier, p. 63-67 and “The introduction of CFC rules in Luxembourg - Part 2: interactions with EU law and double tax treaties”, Revue Générale de Fiscalité Luxembourgeoise, August 2018, Larcier, p. 37-43) and an overview of selected tax measures introduced in 2018 (“Quelques commentaires sur la loi du 15 décembre 2017 concernant le budget des recettes et des dépenses de l’État pour l’exercice 2018”, ACE, December 2017, p. 6-9).
He has been admitted to the Brussels Bar in 2011 and to the Luxembourg Bar in 2014. Johan is a member of the International Fiscal Association (IFA) and of the Association Luxembourgeoise des Fonds d'Investissement (ALFI).
Johan is fluent in French and English.