Jacques Wantz

• Leading the local team on the groundbreaking minority acquisition, through Luxembourg investment entities, by EIG Global Energy Partners of a 49% equity stake in Aramco Oil Pipelines Company. This is a newly formed entity with rights to 25 years of tariff payments for oil transported through Aramco’s stabilized crude oil pipeline network and subsequent bond issuance.
• Advising one of the largest European-headquartered private equity investment and asset management companies on the structuring and establishment of its co-investment acquisition vehicle in the context of its Italian joint venture, which will be dedicated to investments in the renewable energy and electricity industry, including energy generation (thermal, hydro-electric, solar, wind and hydrogen), energy management, storage, trading and engineering, and electricity and gas supply. We are also advising on the structuring of a Luxembourg co-investment vehicle to acquire the joint venture vehicle and assisting the client with the negotiation of the terms of the co-investment documents with the key co-investors.
• Advised a leading European real estate investment manager on setting up a Luxembourg investment fund with a focus on venture-capital investments in proptech start-up companies worldwide, particularly in Europe. This project involved complex analysis for structuring the fund in multiple European countries, coordination with our tax teams in those jurisdictions, and the set-up of a carried interest structure.
• Advised a Middle-Eastern asset manager on the establishment of a Shari'a-compliant and tax efficient Luxembourg structure to acquire the shares in a Belgian SPV entity full owner of an office building under development in Brussels, Belgium. This transaction was particularly complex to structure because of the use of Islamic financing instruments such as a Murabaha, and the combined requirement for compliance with Shari'a law and European tax laws.
• Advised on the acquisition by EIG Global Energy Partners of a 1332 MW CC gas turbine power station and 49 MW battery at West Burton in Nottinghamshire, UK. Through this acquisition, and the acquisition of the assets from EDF Energy, EIG created a new electricity supplier. Jacques and his team advised on the Luxembourg tax structure while our Corporate team implemented the acquisition structure.
• Advised a leading European film financing and production company on the reorganisation of its investment structure and the raising of capital and refinancing from its investors and lenders to finance a large-scale investment plan over the next five years. Jacques’ team was chosen as the leading Luxembourg tax counsel for various deals and restructuring workstreams, including advising on the refinancing transaction, assessing the tax benefits of a potential group relocation, advising on a reverse merger operation and analysis of the IP tax treatment.
• Advised a European investment manager in relation to the main corporate, regulatory and tax implications of the set-up of a Luxembourg investment fund investing into a diversified portfolio of real assets across a number of sectors and strategies. The client was launching, in collaboration with leading international and regional financial intermediaries, several new investment fund vehicles allowing selected clients to invest into underlying real assets managed by them. The aim was to grant them access to invest, alongside institutional partners, into existing and new real asset portfolios.
• Advised EIG Management company, together with our Corporate team, on the sale of an investment through the demerger of a Luxembourg company, followed by the transfer of the assets to be sold.

• Highly Regarded, Tax, Luxembourg, ITR, 2023-24
• Jacques was rated in Chambers as a “Band 4” lawyer, Tax, Luxembourg, Chambers Europe 2023-24
• "Jacques consistently provides high-quality advice, has useful market insight and over the years has developed a strong understanding of our business to provide pragmatic solutions. He understands the industry and he is very dedicated and proactive." Chambers Europe 2024
• Up and Coming lawyer, Tax, Luxembourg, Chambers Europe 2021-22
• Recommended lawyer, Tax, Commercial, Corporate and M&A, Luxembourg, The Legal 500 EMEA, 2022

Jacques has written or contributed to the following publications:

• Réflexions pratiques sur le concept de contribuable et la règle de l’entreprise associée sous la loi ATAD 2, Revue de Droit Fiscal, December 2021
• Luxembourg 2021 Budget Bill: Changes for personal tax and domestic real estate investments, AGEFI, November 2020
• Finanzinstrumente in Luxemburger Fondsstrukturen unter DAC 6: „Back to Basics“? , Recht der Finanzinstrumente, April 2020
• Corporate reorganizations in the US, Belgium and Luxembourg: What should you be considering? Getting the Deal Through (Lexology), April 2020
• The 2019 Luxembourg IFA report on Investment Funds
• Le régime fiscal des plans d’option sur acquisition d’actions : Evolutions récentes et perspectives, Bulletin Droit et Banque ALJB, n°62, 2018
• Implementation of the Amendments to the Parent-Subsidiary Directive (2011/96) into Luxembourg Law, European Taxation, 2016, N°1