Alexandra Clouté
Partner
Luxembourg
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Overview
Introduction
Alexandra advises corporates, asset managers, financial institutions and high net worth individuals on corporate transactions, fund formation and financing across multiple sectors and strategies.
Alexandra Clouté is a partner in the tax practice of our Luxembourg office. Alexandra's practice encompasses the full spectrum of direct and indirect investment structures, including the formation and structuring of regulated and unregulated investment funds, investment holding companies and securitization vehicles.
She regularly advises on the national and international tax aspects of private equity transactions, secondaries, debt and real estate investments, as well as cross-border M&A transactions and corporate restructurings.
Alexandra also has significant experience in carried interest structuring, management packages and executive remuneration, advising fund sponsors and management teams on tax-efficient arrangements.
In addition to her transactional and structuring work, Alexandra advises clients on all areas of Luxembourg income tax law, with a particular emphasis on corporate taxation. She also assists clients with regulatory tax compliance, including the implementation of and ongoing compliance with automatic exchange of information regulations such as DAC 6, FATCA and CRS, as well as Pillar Two (Global Minimum Tax) requirements.
Alexandra is a member of the Luxembourg Bar.
Latest thinking
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Legal development
Tax and data centres – powering structural change
January 20, 2026
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Legal development
Luxembourg tax authorities clarify CIV Exemption under the reverse hybrid mismatch rule (ATAD 2)
September 17, 2025
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Legal development
Luxembourg proposes major overhaul of carried interest Tax Regime
July 31, 2025
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Legal development
Clarifications from the application of the Parent-Subsidiary Directive's anti-abuse provision
April 10, 2025
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Legal development
The Council of the EU moves forward on tax cooperation and digital VAT reforms
March 14, 2025
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Legal development
New Luxembourg tax measures following adoption of multiple bills of laws
January 17, 2025
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Legal development
New administrative guidelines on the VAT treatment of director's fees
January 17, 2025
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Podcasts
Episode 1: Tackling tax issues and investment funds - Untangling the complexity of Pillar Two for investment funds
July 05, 2024
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