Biography
Guilhèm Becvort is a partner in our Global Tax Practice, based in Luxembourg.
Guilhèm specializes in international and Luxembourg corporate tax law, advising on the tax aspects of cross-border real estate, debt and private equity and infrastructure investments, as well as on the structuring of regulated and unregulated alternative investment fund platforms. He also provides expert advice on the tax implications of corporate restructurings, mergers and acquisitions, debt finance, securitisations and capital markets transactions.
His practice encompasses advising clients on specific Luxembourg tax issues, including pre-litigation and litigation support, counsel on Pillar 2 and compliance with exchanges of information requirements (DAC6, FATCA, CRS and exchanges of information on request).
Guilhèm is a regular speaker and chair at both Luxembourg and international conferences that focus on Luxembourg and international tax law.
He frequently publishes articles in specialised and general reviews and journals, contributing to the broader discourse on tax matters. Guilhèm is also member of the scientific committee of the main Luxembourg Tax Revue: Revue de droit fiscal (Legitech).
Guilhèm is a member of the International Bar Association (IBA), International Fiscal Association (IFA), Luxembourg Capital Markets Association (LuxCMA), and participates in the Association of the Luxembourg Fund Industry (ALFI). He participates and is an active member of the tax working group LuxCMA and ALFI.
Guilhèm has been appointed as the pro bono leader of the Luxembourg office, demonstrating his commitment to giving back to the community. For example, the Luxembourg tax team is particularly proud to have advised Professors Without Borders, a United Kingdom charity, in their expansion in Luxembourg.
Experience
- Advising WOM, SA and related entities, leading telecommunications providers in Latin America, through their Chapter 11 restructuring and $1.6-billion acquisition by the WOM Ad Hoc Group, including investors like BlackRock and Amundi.
- Advising Matter Real Estate LLP on establishing Velkomn, a new residential rental platform in Denmark, aiming to build a DKK 2.0 billion portfolio of single-family homes.
- Advising Seraya Management Private Limited in connection to the establishment of Seraya Partners Fund II.
Advising the lender to SES in the context of its acquisition of satellite services provider Intelsat. - Advising Mizuho Financial Group Inc., a Japanese banking holding company, on its sale of its global custody and related businesses outside of Japan.
- Advising Nomura on its entry into a share purchase agreement with Macquarie to acquire its US and European public asset management business for USD 1.8 billion in an all-cash transaction.
- Advising the Carlyle Group on its acquisition of Tescan Orsay Holding, a leading manufacturer of electron microscopes and other high-tech scientific instruments, headquartered in the Czech Republic.
- Advising BC Partners on the setting up of BC Partners Special Opportunities Fund III (SOF III), and the admission of investors into the fund.
- Advising the banks on a high yield bond and revolving credit and guarantee facility to refinance the existing debt of Mangrove LuxCo III S.a r.l. and its subsidiaries.
- Advising on the acquisition of a majority stake in Partner in Pet Food (PPF) by CVC Capital Partners Fund VIII. PPF, a leading European pet food manufacturer, specialises in high-quality, innovative pet food solutions across 38 countries.
- Advising Meyer Burger Technology AG, a leading manufacturer of premium solar modules and solar cells, on its (debt) restructuring.
- Advising Nordic Capital on a significant minority investment by Canada Pension Plan Investment Board (CPP Investments) in Nordic Capital's portfolio company Regnology, alongside a new investment from Nordic Capital.
- Advising Starwood Capital Group in relation to a mortgage loan.
- Advising La Banque Postale Asset Management on fund tax structuring, as well as on the incorporation of technical and commercial terms into the fund documentation.
- Advising BpiFrance, the French public investment bank, on its strategic acquisition of a 1.8 per cent. stake in Opella, as part of Sanofi's sale of a controlling 50 per cent. stake to Clayton, Dubilier & Rice (CD&R) announced in October 2024.
- Advising Evolem on the acquisition of Groupe Alipa's industrial packaging division, which comprises three operating units: No-Nail Boxes, WaluPack Services and AllPack Services.
- Advising Luxembourg group Hameur on investment by Ardian of majority stake in RobotCoupe and Magimix, the food processor and cooking accessories brands.
- Advising mandated lead arrangers on the acquisition financing of three major business units from Koninklijke VolkerWessels, a Netherlands-headquartered major European construction services business.
Capitole
"DAC6 en 2026: Maîtriser le risque déclaratif dans les structurations patrimoniales, responsabilités, contrôles et cas concrets pour banques, fiduciaires, assureurs et conseils" Finix Events, 28 April 2026 – Speaker
"Financial Literacy Bootcamp with Professors Without Borders", 18 April 2026 - Speaker
"Luxembourg Taxation: Key Developments and Insights" SIFs Webinar 15 April 2026 – Speaker
"Using Luxembourg Cross-Border Business – a legal and tax structuring perspective" Lex Talk Conference (Houston), 8 April 2026 - Speaker
"Corporate taxation: latest developments and overview of the global minimum tax (Pillar 2)" Paperjam Academy Workshop, 17 March 2026 - Speaker
"Luxembourg: A Global Hub for Business Growth" 9 February 2026, HEC Paris Alumni Luxembourg Conference - Speaker
"Actualité comptable, fiscale et juridique 2025 – Les règles luxembourgeoises de limitation de la déductibilité des intérêts" Abilways Luxembourg, 20 May 2025 – Speaker, Chair of the conference and moderator of the transfer pricing panel
"Demystifying tax considerations for investment funds" 13 November 2025 ALFI Roadshow, Houston - Speaker
"Overview of European and Luxembourg Tax Developments" HEC Paris Alumni Luxembourg Conference, 3 October 2025 - Speaker
"Le Pilier Deux et son Impact sur les Fonds d'Investissement - approches pratiques et stratégiques pour les fonds d'investissement" Legitech 4 February 2025 - Speaker
"Luxembourg investment funds tax update" SIFS Webinar 10 December 2024 - Speaker
"Réformes fiscales au Luxembourg: impacts et opportunités pour les investisseurs et gestionnaires d'actifs" Legitech, Luxembourg, October 2024 - Speaker
"Responsabilité des administrateurs - quelles bonnes pratiques en 2024? Aspects fiscaux clés" Abilways Luxembourg / Vandenbulke, January 2024 - Speaker
"Panorama fiscal de l'administrateur: quels sont les principaux aspects fiscaux auxquels les administrateurs doivent être attentifs dans le cadre de leur rôle?" Abilways Luxembourg, January 2024 - Speaker
"Cross-border corporate restructurings" January 2024, 14th Annual International Bar Association Finance and Capital Markets Conference (London) - Speaker
"Substance et ATAD 3: quel va être l'impact de la Directive sur les sociétés luxembourgeoises?" Finix Events, Luxembourg, May 2023 – Speaker
"Conférence actualité comptable et fiscale 2023 - Les enjeux de l'imposition mondiale des Sociétés à la lumière de la nouvelle directive européenne relative à l'imposition minimale des groupes internationaux" Abilways Luxembourg, April 2023 - Chair and Speaker
"Luxembourg Funds and the New Spanish Carried Interest Regime: A Win-Win for Spanish Managers" LPEA & SpainCap, April 2023 - Speaker in Spanish
"The Future of holding companies "12th Annual International Bar Association Finance and Capital Markets Conference (London) - January 2023 - Speaker
"Fundamentals of Luxembourg law for Company Secretaries" Institut Luxembourgeois des Administrateurs (ILA), July 2022 - Co-trainer
"Conférence actualité comptable et fiscale 2022 - ATAD 3 - Projet de directive ATAD 3: Vers la fin des entités écran au sein de l'Union Européenne?" Abilways Luxembourg, May 2022 - Chair
"Tax structuring of investment platforms" Invest Europe - Regular trainer
"La transposition d'ATAD2 au Luxembourg: une extension importante des règles anti-hybrides" Abilways Luxembourg, September 2020 - Speaker
"De BEPS à ATAD2 et sa transposition par le Luxembourg: enjeux, conséquences et perspectives" Abilways Luxembourg April 2019 – Speaker
"Matinée fiscale IFA France – l'actualité de la fiscalité des instruments financiers", IFA France, 18 September 2025 - Speaker
"A hub for private capital transactions" The Legal Industry Reviews: Luxembourg, March 2026 - Co-author
"Pillar Two: lessons for investment fund documentation" Agefi – Luxembourg Insights Review, 20 March 2026 - Author
"Luxembourg Confirms a Clear and Competitive Carried Interest Framework" White & Case insights, 23 January 2026 - Co-author
"Luxembourg clarifies reverse hybrid rule with new tax Circular" Agefi Luxembourg, 17 September 2025 - Author
"Luxembourg's Push for Private Capital Attractiveness and Competitiveness" White & Case Insights 9 September 2025 - Author
"Luxembourg's Strategic Tax Reforms: Elevating Global Standards for local Advantage – A panoramic view" Revue de Droit Fiscal n°26-27, Legitech, September 2025 - Co-author
"European real estate finance: Market update" White & Case Insights, 26 June 2025 - Co-author
"Important Tax Update: Luxembourg Court Decision on Interest Free Loans and Debt to Equity Ratio - A Global Impact" White & Case Insights, 5 June 2025 - Co-author
"Capital Markets, Securitization and Debt Investment Fund Platforms: Important Luxembourg Tax Legislation Update" White & Case Insights, 13 December 2024 - Co-author
"Luxembourg Tax Update: Key Takeaways from Prime Minister Luc Frieden's State of the Nation Address" White & Case Insights, 27 June 2024 - Author
"Impact of Pillar Two on Investment Funds: A Practical Overview" Finance and Capital Markets, IBFD, vol. 25 n°2, 2024 - Co-author
"Directive Pilier 2: complexité maximale pour imposition minimale" Paperjam, Chronique financière, April 2023 - Author
"The new Luxembourg/United-Kingdom tax treaty has been signed" Allen & Overy Publications, 10 July 2022 - Co-author
"Global developments - a government perspective (aligning the ducks)" International Bar Association, 6 April 2022 - Author
"ATAD 2, nouveau paradigme des règles fiscales anti-hybrides" Agefi Luxembourg, March 2020 - Author
"Dette ou capital, telle est la question" Revue de droit fiscal n°3, Legitech, June 2019 - Author
"La politique fiscale internationale ne doit pas glisser dans le champ de la 'morale' " Le Monde, October 2015 - Author
"The Draft Law on the New Simplified Limited Liability Company: A New Vehicle for Start-ups" Agefi Luxembourg, March 2015 - Co-author
