luis_munoz_web_large

Luis Muñoz LL.M.

Partner
Luis Muñoz is approachable, friendly, sharp and an intelligent adviser. He is an adviser of choice for our team. He always offers technically correct and pragmatic solutions.
— Chambers Europe 2026
Luxembourg
About

Luis Muñoz is a tax lawyer, with over 10 years' experience advising corporates, banks, asset managers and global investors on international and corporate tax matters with a focus on the tax structuring of cross-border private equity, real estate and debt investments. His practice includes advising on the tax treatment of regulated and unregulated investment platforms as well as the tax aspects of corporate restructurings and M&A transactions.

He helps clients navigate complex tax and regulatory frameworks across Europe and regularly assists them in adapting to evolving global tax reforms, including anti-hybrid rules, withholding taxes, and global minimum taxation.

He is actively involved in industry initiatives, regularly speaks at conferences, and contributes to publications on the Luxembourg tax landscape.

Luis has led the Tax team in Luxembourg since 2021.

Areas of FocusTaxInvestment Management and Funds
Professional QualificationsAvocat à la Cour admitted to the Barreau de LuxembourgAbogado registered with the Ilustre Colegio de Abogados de Salamanca

EXPERIENCE

Luis' relevant experience includes advising:
  • Fürst companies on the tax aspects relating to the restructuring of their EUR1bn indebtedness.
  • A leading global insurance company on the tax aspects of a complex cross-jurisdictional reorganization.
  • A global multinational leader in the footwear sector on the tax aspects of a complex cross-jurisdictional reorganization.
  • Aareal Bank AG (acting as arranger, agent, security agent, and lender) on the tax aspects related to the acquisition of three prestigious Hilton hotels located in Edinburgh and Dublin.
  • A France-based, independent private equity investment company on the tax structuring and implementation of a Luxembourg investment fund dedicated to large-scale nature-based projects.
  • Generali Investments Luxembourg S.A, the flagship management company of Generali Investments, on the tax structuring, establishment and launch of two multi-compartment reserved alternative investment funds focused on US real estate investments.
  • Claret Capital Partners, a Leader in European Growth Lending, on the tax structuring, establishment and launch of a complex parallel fund structure involving their first-ever European long-term investment fund (ELTIF).
  • A sovereign wealth fund, on the tax aspects relevant to their participation as cornerstone investor in a Luxembourg investment fund focused on UK debt and European real estate managed by leading London-based alternative asset manager.
Languages
  • Spanish
  • English
  • German
  • French

Awards and Recognitions

  • Rated by Chambers Europe 2026 as an "Up & Coming" in Tax
  • Rated by ITR as "Highly Regarded" lawyer in Tax since 2024
  • What clients said to Chambers Europe 2026: "Luis Muñoz is always very accessible and happy to give us his thoughts on whatever crops up.", "Luis Muñoz is approachable, friendly, sharp and an intelligent adviser. He is an adviser of choice for our team. He always offers technically correct and pragmatic solutions.","Luis Muñoz delivers clear and concise communication."
  • Member of the team awarded IFT's Legal Adviser of the Year 2024, recognizing the team's efforts in cross-border restructuring and turnaround work, including the Part 26A restructuring plan for Fürst group of companies, based in Luxembourg.
Education
  • Université Panthéon Assas (Paris II), France, LLM in International Business Law, 2012
  • Julius-Maximilians-Universität of Würzburg, Germany, LLM in Europäisches Recht, 2011
  • Universidad de Salamanca, Spain, Law degree, 2010

Publications

  • Transfer Pricing – Nouvelle ère pour la conformité fiscale globale : l'impact des prix de transfert, Paperjam Luxembourg, 26 June 2024
  • Withholding tax on profit distributions to alternative investment funds: a necessary evolution, AGEFI Luxembourg, 20 September 2023
  • Réformes fiscales européennes : "Mind the gap!", AGEFI Luxembourg, 25 April 2023
  • EU tax reforms; Storm ahead or just a drizzle?, Official Spanish Chamber of Commerce in Belgium and Luxembourg Magazine, 10 March 2023

Seminars

  • Speaker, "The Luxembourg PE Toolbox and Legal Evolutions", Luxembourg Private Equity & Venture Capital Association Seminar in Stockholm, 25 April 2024
  • Speaker, Unlocking Opportunities: Navigating the Versatility of ELTIF, 06 December 2023
  • Teacher, Corporate and Governance module at the SFF Learning Solutions training program, 16 March 2023
  • Teacher, Abuse of Law in Taxation, University of Luxembourg, 2022, 2023 and 2025
  • Speaker, Luxembourg Securitization Symposium 2023, 7 March 2023

Prior Experience

  • 2021 to date: Partner, DLA Piper Luxembourg
  • 2017-21: Senior Tax Associate, International Law Firm, Luxembourg
  • 2015-17: Tax Associate, Independent Law Firm, Luxembourg
  • 2012-15: Senior Tax Advisor, Big 4 Accounting Firm, Luxembourg

Memberships And Affiliations

  • Member, Tax Committee, European Association for Investors in Non-Listed Real Estate Vehicles (INREV)
  • Member, Tax Committee, Luxembourg Bar
  • Member, Spanish Chamber of Commerce
  • Member, Tax Committee, Luxembourg Capital Market Association (LuxCMA)
  • Member, Tax Committee, American Chamber of Commerce, Luxembourg
  • Member, several working groups of the Luxembourg fund industry association, ALFI
  • Member, taxation forum, Luxembourg banking association, ABBL
  • Member, editorial board of the Revue générale de Fiscalité luxembourgeoise (RGFL)

My latest insights

News

DLA Piper advises Dragon Capital on the establishment and first closing of Rebuild Ukraine...

21 January 2026

Publication

Are your crypto assets taxable in Luxembourg?

20 November 2025

Publication

Financing Ukraine’s reconstruction: How Luxembourg funds can mobilise capital with EU and...

17 October 2025

View All
CallvCardLinkedInPrint

Connect

Phone

+352 26 29 04 2633
(Work, Luxembourg)
+352 62 12 72 430
(Work)