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 DWI - Deutsche Wohn Immobilien S.a.r.l. in connection with the setting-up of an investment structure for the acquisition and financing of residential real estate in Germany.
- 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
ABILWAYS Luxembourg, "Accounting, Tax, and Legal Developments in 2025" – Chair; speaker on limiting the deductibility of interest in Luxembourg; and moderator of a roundtable on transfer pricing.
HEC Paris Alumni Luxembourg Conference – Speaker on new tax developments and their impact on attracting global talent to Luxembourg.
Paperjam Academy Workshop – Presenter on the latest corporate taxation developments and the Pillar 2 global minimum tax rate.
Legitech Conference – Speaker on the impact of Pillar Two on investment funds.
ABILWAYS Luxembourg, "Directors' Responsibilities and Recent Tax Developments" – Speaker on directors' responsibilities and recent tax developments.
Réformes Fiscales au Luxembourg : Impacts et Opportunités pour les Investisseurs et Gestionnaires d'Actifs", in partnership with Legitech, Luxembourg October 2024
Conférence responsabilité des administrateurs, quelles sont les bonnes pratiques en 2024 ? "Panorama fiscal de l'administrateur : quels sont les principaux aspects fiscaux auxquels les administrateurs doivent être attentifs dans le cadre de leur rôle ? ", [Directors' liability conference, what are the best practices in 2024? "Tax overview: What are the key tax aspects administrators should be mindful of in their role?"], Abilways Luxembourg, January 2024 (speaker)
14th Annual International Bar Association Finance and Capital Markets Conference (London) – "Cross-border corporate restructurings", January 2024 (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", [Accounting and Tax News Conference 2023, "The Challenges of Global Corporate Taxation in Light of the New European Directive on Minimum Taxation of Multinational Enterprises"], Abilways Luxembourg, April 2023 (speaker and chairman of the conference)
Luxembourg Funds and the New Spanish Carried Interest Regime: A Win-Win for Spanish Managers, Luxembourg Private Equity Conference in Madrid, LPEA & SpainCap, April 2023 (speaker – in Spanish)
12th Annual International Bar Association Finance and Capital Markets Conference (London) – "The Future of holding companies", January 2023 (speaker)
Conférence actualité comptable et fiscale 2022, "Projet de directive ATAD 3: Vers la fin des entités écran au sein de l'Union Européenne ?", [Accounting and Tax News Conference 2022, "Draft Directive ATAD 3: Towards the end of shell entities within the European Union?"], Abilways Luxembourg, May 2022 (speaker and chairman of the conference)
Fund Structuring Trainings, "Tax structuring of investment platforms", Invest Europe, September 2021, February 2022, September 2022, February 2023, September 2023 (speaker)
Conférence actualité comptable et fiscale 2020, "La transposition d'ATAD2 au Luxembourg: une extension importante des règles anti-hybrides", [Accounting and Tax News Conference 2020, "The implementation of ATAD2 in Luxembourg: a substantial enlargement of the anti-hybrid provisions"], Abilways Luxembourg, September 2020 (speaker)
Conférence actualité comptable, sociale et fiscale 2019, "De BEPS à ATAD2 et sa transposition par le Luxembourg: enjeux, conséquences et perspectives", [Accounting, social and tax news conference 2019, "From BEPS to ATAD2 and how Luxembourg implements it: challenges, consequences and outlook"], Abilways Luxembourg (fka IFE Luxembourg), April 2019 (speaker)
"Directive Pilier 2: complexité maximale pour imposition minimale", Paperjam, Chronique financière, April 2023 (English version, "Pillar 2 Directive: Maximum complexity for minimum taxation") (author)
"ATAD 2, nouveau paradigme des règles fiscales anti-hybrides", ["ATAD 2, new paradigm of anti-hybrid tax rules"], Agefi Luxembourg, March 2020 (author)
"Dette ou capital, telle est la question", Revue de droit fiscal n°3, ["Debt or Equity, That is the Question", Luxembourg Tax Law Review n°3], ISSN 2658-9508, Legitech, June 2019 (author)
"La politique fiscale internationale ne doit pas glisser dans le champ de la « morale »", ["International tax policy should not slide into the sphere of 'morality'"], 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)
