Technical position paper: the deductibility of payments by securitization companies financed by debt

LuxCMA Securitisation & ATAD Task force

Gérard Neiens participated to the drafting of the technical position in relation to the deductibility of payments that are typically due by debt-financed securitization companies, as analyzed by the LuxCMA (Luxembourg Capital Markets Associations) ATAD and Securitization working group on the basis of the law in effect on the date of the paper’s publication.

Paper only available for LuxCMA members in a complete version, summary available here.



Authored by Gérard Neiens.

Gerard Neiens


This website is operated by Hogan Lovells Solutions Limited, whose registered office is at 21 Holborn Viaduct, London, United Kingdom, EC1A 2DY. Hogan Lovells Solutions Limited is a wholly-owned subsidiary of Hogan Lovells International LLP but is not itself a law firm. For further details of Hogan Lovells Solutions Limited and the international legal practice that comprises Hogan Lovells International LLP, Hogan Lovells US LLP and their affiliated businesses ("Hogan Lovells"), please see our Legal Notices page. © 2021 Hogan Lovells.

Attorney advertising. Prior results do not guarantee a similar outcome.