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Sarah Lemaire
Senior Associate

Sarah Lemaire

Senior Associate | Avocat

Luxembourg, Luxembourg
Languages
  • English
  • French

Sarah is a Senior Associate in CMS Luxembourg Tax practice. 

She provides expert advice to clients on the Luxembourg direct tax aspects of their real estate, infrastructure, private equity, and private debt deals. 

Prior to joining CMS Luxembourg, Sarah worked for several years at one of the Big4 advisory firms in Luxembourg.

Education

  • 2017 - Specialised Master’s Degree in Belgian and International Tax Law, HEC/University of Liège
  • 2016 - Master's Degree in Business Law, University of Liège
  • 2014 - Bachelor's Degree in Law, University of Liège
Practice Areas
Tax

Insights by Sarah

See all Insights
Video Luxembourg

WEBINAR REPLAY | How to tackle the TP challenges relating to intragroup financing activities?

22 Jan 2026 1 min read
Publication Luxembourg

WEBINAR SERIES | Transfer Pricing

18 Sep 2025 1 min read
Deals Luxembourg

CMS Luxembourg advises Three Seas Initiative Investment Fund in securing USD 300 million financing from DFC

17 Jul 2024 2 min read
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