Independent law firm

Lionel BONIFAZZI

Partner

EXPERTISE

TAX

Lionel BONIFAZZI is a Partner and heads the Tax department. Prior to joining the firm in 2022, Lionel was a Tax Partner for 5 years in a leading Luxembourg law firm and before that, he worked for 10 years as corporate and tax lawyer.

He possesses extensive knowledge and experience in international corporate tax matters and is regularly involved in drafting tax opinions, reviewing financial statements and tax returns or representing taxpayers in administrative and judicial proceedings. Lionel assists local and international asset managers and entrepreneurs respectively engaged in the investment fund industry (from co-investment structures to regulated funds) and in cross-border restructurings or M&A transactions.

In addition to his legal practice, Lionel was a regular author of legal and tax articles. He often intervenes as a speaker at conferences organised by the Institut Luxembourgeois des Administrateurs (ILA).

+352 227 330-794

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Criminal Sciences DEA, University of Nancy (France), 2005

Master’s degree in Corporate Law, University of Strasbourg (France), 2004

English, French

Luxembourg Bar, admitted in 2006

IFA, International Fiscal Association

ILA, Institut Luxembourgeois des Administrateurs

Leaders League - Highly recommended, Tax law - Corporate tax - Ranking 2024 - Law firm - Luxembourg

Leaders League - Highly recommended, Luxembourg – Best Law Firms for Tax Litigation – 2024

New draft bill containing different tax measures and clarifications – draft bill n°8388

Tax measures for the housing market and real estate investments – draft bill n°8353

Legal professional privilege vs DAC6 notification requirement: the CJEU rules that the right to a fair trial prevails over the fight against aggressive tax planning.

KLEYR │ GRASSO launches new tax practice.

Telework of French cross-border workers: extension of tax agreement

Telework of Belgian cross-border workers: extension of tax agreement

RECOGNITIONS

RELATED NEWS

Read the latest related news from our experts or explore our full insights which cover new laws, bills, and ongoing developments.

21/11/2024

EN | FR

Adjustment of size criteria for micro, small, medium and large companies or groups

In the context of the transposition of Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustment of the size criteria for micro, small, medium-sized and large enterprises and groups, Luxembourg adopted the Grand Ducal Regulation of 25 October 2024....

06/11/2024

EN | FR

LNIN – New RCSL filing requirements

Please find herewith some new rules of paramount importance, which will apply for all individuals registered or to be registered within the file of an entity listed with the Luxembourg Register of commerce and companies (RCSL) operated by the Luxembourg Business Register (LBR).

31/07/2024

Independent law firm

Lionel BONIFAZZI

Partner

EXPERTISE

TAX

RECOGNITIONS

RELATED NEWS

Adjustment of size criteria for micro, small, medium and large companies or groups

LNIN – New RCSL filing requirements

Important changes concerning employment contracts and the employment relationship

German Desk Rundschreiben | #5

Réforme en matière de bail à usage d’habitation : Quelles sont les nouveautés?

Flexible admission requirements and easier mobility for highly qualified workers

New draft bill containing different tax measures and clarifications – draft bill n°8388

KLEYR_GRASSO unveils new Visual Identity

KLEYR GRASSO proudly assists IVS Partecipazioni in the IVS Group delisting tender offer by Lavazza Group

30 years of excellence - Transition with new faces in leading law firm

NEUERUNGEN BEIM INVESTORENSCHUTZ: NAV-Berechnungsfehler, Verstöße gegen Anlagerichtlinien und sonstige Fehler

RC report & AML/CFT Questionnaire for RAIFs

Publication of the date for staff delegation elections!

ELTIF 2.0 - Zur Erinnerung

KLEYR GRASSO distinguished as a Top Tier Firm by Legal 500 in its 2024 edition

Tax measures for the housing market and real estate investments – draft bill n°8353

KLEYR GRASSO announces major promotions effective January 1, 2024

New mandatory procedures to be implemented since 2023

UPDATE ZUR AIFMD II

The new law on business continuity and modernising bankruptcy law entered into force on 1 November 2023

Wage indexation on 1 September 2023: new amounts

KLEYR GRASSO assisted Socom and Evocells in the set-up of their joint venture denominated Solarcells Luxembourg, which will be the first producer of solar panels in Luxembourg.

New provisions on the recruitment of third-country nationals and wage indexation as of 1 September 2023

Loi du 7 août 2023 relative aux aides individuelles au logement

Loi du 26 juillet 2023 portant modification de la loi modifiée du 2 septembre 2011 réglementant l’accès aux professions d’artisan, de commerçant, d’industriel ainsi qu’à certaines professions libérales

Work-life balance: new extraordinary leave and flexible working arrangements

New law rectifying the law of 10 August 1915 on commercial companies

ELTIF 2.0

Introduction of the right to be disconnected in the Labour Code

New law on non-profit associations and foundations (the “New NPA Law”)

UPDATE ZU SFDR

New law on the use of digital tools and processes in company law

Pierre-Alexandre DEGEHET joins KLEYR GRASSO as a partner in its Corporate Finance and Capital Markets practices, as of 5 June 2023.

Verordnung über Märkte für Kryptowerte (MiCA)

Digital Operational Resilience Act (DORA)

New whistleblower regulation!

Arbitration Reform – Highlights of the Law of 19 April 2023

Introduction of moral harassment in the Labour Code

Die Luxemburger Investmentfondswelt im positiven Wandel – Anpassung der sektoralen Gesetze an die Bedürfnisse der Praxis

KLEYR GRASSO assisted kodehyve with the launch of its KYC-AML-BO-CTF module

KLEYR GRASSO assisted the selling shareholders in the sale of ifsam to FNZ

KLEYR GRASSO is pleased to announce the promotions of Lina LOBEFARO as Counsel and Jade MADERT as Senior Associate for this new year.

KLEYR GRASSO reinforces its commercial and civil litigation practice with the arrival of Muriel PIQUARD as Counsel.

Draft law 8053 transposing the mobility directive

Commercial leaseholds: The legal ban for the tenant to ask a higher rent from the sub-tenant has been declared unconstitutional

Prominent lawyer Luc Courtois joins KLEYR GRASSO Investment Funds department as Partner.

Bail Commercial – Contrat de sous‑location et lutte contre la spéculation: l’interdiction faite au locataire de demander un loyer supérieur au sous‑locataire a été déclarée inconstitutionnelle

Entrée en vigueur au 1er janvier 2023 de l’obligation d’installer des détecteurs autonomes de fumée pour les immeubles existant comprenant au moins un logement

Bail à usage d’habitation : Une trêve hivernale applicable jusqu’au 31 mars 2023

Shareholder disputes – abuse of equality

3.2% increase in the social minimum wage

Legal professional privilege vs DAC6 notification requirement: the CJEU rules that the right to a fair trial prevails over the fight against aggressive tax planning.

German Desk Rundschreiben | #2

Judgment of the Court in Joined Cases C-37-20 and C-601-20 regarding the Anti-money laundering directive

Amendments to the law on residential leaseholds: what are the innovations of the current bill of law?

Telework of cross-border workers: extension of the transitional period for social security until 30 June 2023

The Luxembourg Parliament has recently adopted a new law creating a procedure for administrative dissolution without liquidation of companies (the “Administrative Dissolution”).

Bail à usage d’habitation : Un premier pas vers la trêve hivernale?

Luxembourg employers - French cross-border workers: less tax constraints in the future?

Tripartite agreement of 28 September 2022

Switch to optional “3G” scheme in the workplace

German Desk Rundschreiben | #1

Law to temporarily freeze all rent increases until the end of 2022

Modification de la Loi du 16 mai 1975 portant statut de la copropriété des immeubles bâtis

Telework of cross-border workers: confirmation of the establishment of a transitional period for social security

KLEYR | GRASSO strengthens its Investment Funds practice

KLEYR │ GRASSO launches new tax practice.

Projet de loi 7999 visant à mettre en place un régime d’aides sous forme de garanties en faveur de l’économie luxembourgeoise à la suite de l’agression de la Russie contre l’Ukraine

Indexation, tripartite and telework in supervised entities

Telework: overview

End of the “3G” scheme at the workplace

A court action for dissolution of a company for just cause is an action reserved to the company’s shareholders

Modification substantielle du Nouveau Code de procédure civile