Practice Areas
- Tax, Corporate Tax
- International Tax Planning
- Private Equity, Foreign Investments
- Real Estate
- Funds
- VAT
- Management Incentive Programmes
- Compliance/KYC/Exchange of information/DAC 6
- Tax litigation
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Education and Professional Experience
- Lawyer, admitted to the Bar in Luxembourg (2008)
- Avocat à la Cour
- Université Robert Schuman, Strasbourg (France) and Freie Universität, Berlin
- Master’s degree and post graduate degree in corporate and tax law
- Tax specialisation (DJCE)
- Practiced within a Benelux and an international law firm in Luxembourg for the past nine years
Languages
- English, French, German, Portugese
Memberships
- Young International Fiscal Association (Young IFA)
- International Fiscal Association (IFA)
- International Bar Association (IBA)
- President of the Ladies in Law Luxembourg Association (LILLA)
Publications
- Ostertag, M. and Kleinschmidt, A. (2022). Luxembourg: The Chambers Global Practice Guide – Tax Controversy 2023, London: Chambers and Partners, pp. 5-24.
- Newsletter Ostertag, M., Schiffmann, K. and Boscher, E. (2023). ATAD III Directive Proposal legislative process: Vote of the EU Parliament Report. GSK Update. Available at: https://www.gsk-lux.com/en/atad-iii-directive-proposal-legislative-process-vote-of-the-eu-parliament-report/
- Ostertag, M. and Schiffmann, K. (2022) Luxembourg. The IInternational Comparative Legal Guide to Corporate Tax, 19th ed. London: Global Legal Group, Chapter 12, pp. 93-103.
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2022). Luxembourg:The Legal 500 Comparative Legal Guide – Luxembourg: Tax 2022, 7th ed. London: Legallease, pp. 2-13.
- Ostertag, M. and Kleinschmidt, A. (2022). Luxembourg: The Chambers Global Practice Guide – Tax Controversy 2022, London: Chambers and Partners, pp. 4-22.
- Ostertag, M. and Schiffmann, K. (2021) Luxembourg. The International Comparative Legal Guide to Corporate Tax 2022, 18th ed. London: Global Legal Group, Chapter 13, pp. 106-116.
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2021). Luxembourg: Tax. The Legal 500 Comparative Legal Guide, 6th ed. London: Legalease.
- Ostertag, M. and Kleinschmidt, A. (2021). Luxembourg: Chambers Global Practice Guide – Tax Controversy 2021, London: Chambers and Partners, pp. 4-17.
- Newsletter Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2020). Implementation of DAC 6 into Luxembourg law: recent amendments to the draft bill. GSK Update. Available at: https://www.gsk-lux.com/en/implementation-of-dac-6-into-luxembourg-law-recent-amendments-to-the-draft-bill/
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2020). New tax measures in response to the COVID-19 state of emergency. GSK Update. Available at: https://www.gsk-lux.com/en/new-tax-measures-in-response-to-the-covid-19-state-of-emergency/
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2020). Updated: New tax measures in response to the COVID-19 state of emergency. GSK Update. Available at: https://www.gsk-lux.com/en/updated-new-tax-measures-in-response-to-the-covid-19-state-of-emergency/
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2020). Updated: Tax measures during the state of emergency. GSK Update. Available at: https://www.gsk-lux.com/en/updated-tax-measures-during-the-state-of-emergency/
- Peter, M., Heinzmann, A., Mössner, P., Ostertag, M., Bartnik, M., Fernandez, M., Scollo, V. (2020). Luxembourg: From start-up to establishment: Paperjam Plus – Tax & Legal, January 2021, pp. 26-27.
- Ostertag, M., Schiffmann, K. (2020). Luxembourg: Corporate Tax 2021. The International Comparative Legal Guide to Corporate Tax, 17th ed. London: Global Legal Group, Chapter 15.
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2020). Luxembourg: Tax. The Legal 500 Comparative Legal Guide, 5th ed. London: Legalease.
- Ostertag, M. and Kleinschmidt, A. (2019). First social security treaty signed between Luxembourg and China: what to expect? GSK Update. Available at: https://www.gsk-lux.com/en/gsk-update-first-social-security-treaty-signed-between-luxembourg-and-china-what-to-expect/
- Ostertag, M. and Stoliarova, I. (2019). Luxembourg register of beneficial owners – time to react quickly. GSK Update. Available at: https://www.gsk-lux.com/en/gsk-update-luxembourg-register-of-beneficial-owners-time-to-react-quickly/
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2019). Bill implementing ATAD 2 in Luxembourg domestic law and 2020 budget law voted on 19 December 2019. GSK Update. Available at: https://www.gsk-lux.com/en/bill-implementing-atad-2-in-luxembourg-domestic-law-and-2020-budget-law-voted-on-19-december-2019/
- Ostertag, M. and Schiffmann, K. (2019). International Comparative Legal Guide: Corporate Tax 2020, 16th ed. London: global legal group, pp. 157-165.
- Ostertag, M. (2019). Folgen der ATAD-2-Richtlinie für Fondsstrukturen. Börsen-Zeitung (02.11.2019), Nr. 211, S. B8.
- Ostertag, M., Schiffmann, K. and Kleinschmidt, A. (2019). Luxembourg: Tax. The Legal 500 & The In-House Lawyer Comparative Legal Guide, 4th ed. London: Legalease.
- Peter, M., Heinzmann, A., Mössner, P., Ostertag, M. and Bolch, A. (2019). Encouraging a start-up mentality in law. Paperjam: Business zu Lëtzebuerg, pp. 6-7.
- Ostertag, M. and Chmiel, K. (2018). Luxembourg. International Comparative Legal Guide: Corporate Tax 2019, 15th ed. London: global legal group, pp. 163-170.
- Ostertag, M. and Bolch, A. (2018). Staying competitive in BEPS. Duke, pp. 72-73.
- Ostertag, M. and Diallo, Y. (2015). Le ruling TVA: enjeux et perspective. Ed° Les Collégiales du droit. Luxemburg: Legitech, pp. 223-238.
