Matteo Pogliani

Senior Associate
About

Matteo Pogliani advises private equity, real estate, infrastructure, and credit clients on Luxembourg and international tax matters in the alternative investment space and multinationals environment. He focuses on the tax aspects of cross-border investments and operations, supporting clients throughout the lifecycle of their fund and holding structures.

He assists clients with the tax structuring of complex transactions, including acquisitions, co-investment platforms and portfolio reorganisations, as well as fund formations and exit strategies. Matteo has significant experience working on multi-jurisdictional projects involving institutional investors, including sovereign wealth funds, and advising on the tax implications of investment structures, financing arrangements and cross-border reorganisations. His work also includes reviewing and negotiating investment structures from an investor perspective, ensuring alignment with regulatory constraints and commercial objectives. Finally, Matteo has been involved in several client trainings on Luxembourg fund tax structuring considerations.

In addition to his client work, Matteo is a lecturer at the Chambre des Salariés Luxembourg, where he teaches an introduction to international taxation.

Areas of FocusTax
Bar admissionsAvocat admitted to the Barreau de Luxembourg

EXPERIENCE

Matteo's relevant experience includes advising:

  • A France-based independent private equity investment and asset management company on the tax structuring of its co‑investment alongside investors and management in connection with the acquisition of a major energy utility operating power generation and supply businesses in Ireland and Northern Ireland, with a diversified portfolio spanning conventional and renewable assets.
  • A sovereign wealth fund on the tax aspects of its investment, as limited partner, in an investment vehicle in connection with the underlying acquisition of the share capital of an Italian company.
  • A leading real estate investment manager on the tax structuring aspects of a complex portfolio reorganization involving a pan-European last-mile logistics platform with assets across Spain, Portugal, Italy, Poland, Romania and Georgia.
  • A leading real estate investment manager on the tax structuring aspects of the indirect acquisition of a prime office asset in London, implemented through a Luxembourg-centric investment structure with UK and Jersey elements.
  • A leading investment manager on the tax structuring aspects of the acquisition of two corporate groups by funds, implemented through a multi-layer Luxembourg and UK acquisition structure incorporating both investor and management participation arrangements.
  • A leading global private equity firm on the Luxembourg tax aspects of the indirect disposal of a majority participation in a European banking institution for a total consideration of EUR6.4bn, as well as the related repatriation process.
  • A private real estate investor, on the design and implementation of a multi-jurisdictional intragroup financing restructuring involving Luxembourg, Cyprus, Bermuda and Germany, with assets exceeding EUR850m.
Languages
  • English
  • French
  • Italian
  • Spanish
Education
  • Luxembourg Bar School (Cours complémentaires de droit luxembourgeois), Ministry of Justice, Luxembourg, 2019
  • Master 2 in International Tax Law, University Paris-Est Créteil (Val de Marne), 2016
  • Master 2 in International Business Law, University Jean-Moulin Lyon 3, 2015

Publications and media

  • Carried Interest Global Guide, DLA Piper, 2026
  • Nordcurrent – A holistic interpretation of the anti-abuse rule under the Parent-Subsidiary Directive by the Court of Justice of the European Union. Revue générale de fiscalité luxembourgeoise, 2026.
  • Luxembourg clarifies CIV qualification in new tax Circular: Key guidance for asset managers, DLA Piper, 2025
  • Waiving the participation exemption: unnecessary risk or opportunity?, Revue générale de fiscalité luxembourgeoise, 2025
  • Withholding tax on profit distributions to alternative investment funds: a necessary evolution. AGEFI Luxembourg, 2023

Prior Experience

  • 2023 to date: Senior Associate, DLA Piper, Luxembourg
  • 2017-23: Tax lawyer, Big Four, Luxembourg

Connect

Phone

+3522629042014
(Work, Luxembourg)
+352621168264
(Mobile, Luxembourg)