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Portrait of Aloïs Charpenet

Aloïs Charpenet

Senior Associate

CMS Luxembourg
Rue Goethe 3
L-1637 Luxembourg
Languages French, English

Aloïs is a Senior Associate in our Tax practice group. He focuses on indirect tax structuring (merger, acquisition, restructuring and value chain transformation) and advises local and multinational companies on complex VAT matters.

Aloïs has more than 8 years of cross-border VAT experience in key areas including commercial, real estate and
private equity. In particular, he has a broad experience with respect to online retail, media and telecommunications
as well as the leisure and travel industry.

Aloïs has a global experience that includes EU VAT (Luxembourg and UK VAT) as well as other Indirect Taxes (New
Zealand GST). He was also highly involved with the implementation of VAT in GCC countries where he provided VAT
advice to local businesses and governments.

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  • 2010 - LL.M., Tax Law, King's College London, UK
  • 2009 - Master Degree in Business Law, University of Rennes, France
  • 2008 - LLB, English and French Law, University of Exeter, UK
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Sig­ni­fic­ant VAT de­cision re­gard­ing com­pany cars in Lux­em­bourg
The Ad­min­is­tra­tion de l’En­re­gis­trement, des Do­maines et de la TVA (the Lux­em­bourg VAT au­thor­it­ies) con­firmed in Cir­cu­lar n°807 that : Where the car is made avail­able for more than 30 days...
Up­dated guidelines re­gard­ing DAC6 in Lux­em­bourg
On 17 Feb­ru­ary, the Lux­em­bourg Tax Au­thor­it­ies pub­lished up­dated guid­ance re­gard­ing the in­ter­pret­a­tion of DAC6 rules in Lux­em­bourg.  In short, the latest up­dates are: A con­firm­a­tion that the UK...
Lux­em­bourg 2021 Budget Law: Over­view of the key changes
On 14 Oc­to­ber 2020, the Lux­em­bourg gov­ern­ment sub­mit­ted to the Par­lia­ment the budget bill for fisc­al year 2021. It was ap­proved by the Par­lia­ment on 17 Decem­ber 2020 and pub­lished in the Of­fi­cial Journ­al...
VAT Ex­emp­tion of fund man­age­ment ser­vices un­der­mined by the CJEU
The CJEU held today that a single sup­ply of man­age­ment ser­vices out­sourced by fund man­agers man­aging both spe­cial in­vest­ment funds and oth­er funds could not fall with­in the VAT ex­emp­tion ap­plic­able with...