1. A3T S.A.
Luxembourg
Andréas TARTORAS

2. A3T S.A. - Luxembourg About us Our services Why Luxembourg Macro Views
Needs fulfilled
Tools
A3T services

3. About us – A3T
A3T S.A. is a recently incorporated entity providing companies services to :
Commercial and industrial companies
Financial and holding structures
Non profit organisations
Public sector

4. About us – A3T A3T S.A. is registered as :
Approved Audit Firm by the « Commission de Surveillance du Secteur Financier » (CSSF),
Approved Audit Firm with the « Institut des Réviseurs d’Entreprises » in Luxembourg;
Accounting Firm with the « Ordre des Experts Comptables ».

5. About us - A3T founders Jean-Philippe Roch Tax partner
Julien Didierjean Registered auditor
Andréas Tartoras Registered auditor

6. Our services
Our services are grouped within the following 4 general lines of business :
Audit
Accounting
Advisory
Taxes
A3T

7. Our services - Audit Statutory and Contractual Audits of
Annual accounts and Consolidated accounts
Agreed upon procedures;
Company transformations;
Contributions in Kind;
Mergers and Demergers;
Liquidation audits.

8. Our services - Accounting
Incorporation and administration of companies;
General accounting and closing entries;
Management and group reports;
Filing and publication of annual accounts;
Lux GAAPs vs IFRS rules;
Consolidation.

9. Our services - Advisory
Internal audit assignments;
Compliance, legal and regulatory services;
Control reports (ISAE 3402);
Forensic (AML/FT, Fraud,…);
Business valuation;
Due diligence;
External trainings…

10. Our services - Taxes
International Tax planification, Tax advisory services in direct (corporate taxes, individual taxes) and indirect (VAT, registration rights,…) taxes;
Daily tax accounting;
Financial structurations;
Rulings negotiations
Transfer Pricing;
Intellectual Property Rights,…

11. Why Luxembourg ? Macro view
Favourable tax environment : Tax optimisation
Access to enlarged double tax treaty network
Banking and professional secrecy and expertise
Use of an EU « onshore » corporation (regular accounting, official annual accounts)
Political stability, legal security and business friendly politics
Established financial center
Highly skilled workforce
International country oriented to attractiveness

12. Why Luxembourg ? Needs fulfilled
Holding of participations
Pooling of assets
Asset management
Investments in Private equity (real estate,…)
Financing activities
Holding and management of IP rights
Tax optimisation
NEW: R&D innovation, e-commerce, logistics…

13. Why Luxembourg ? Tools Soparfi regime
Financing companies (ruling practice)
IP box tax regime
SICARs
Securitisation vehicles
Family Wealth Management Company (SPFs)
SIF – UCITs
Captive reinsurance companies

14. Why A3T in Luxembourg ? Global companies services package (AAAT)
-> All tools proposed, all needs covered
Companies incorporation and management
International tax advice and rulings negotiations
SIFs/UCITs incorporation and administrative management
CSSF approved auditor and advisory services provider
Nexia network collaboration minded

15. Contacts A3T S.A. 44 Bld Grande-Duchesse Charlotte L-1330 Luxembourg
Tél
Fax
Jean-Philippe Roch
Julien Didierjean
Andréas Tartoras
Tax partner
Réviseur d’entreprises agréé

16. Thank you for your attention!
A3T S.A.
Thank you for your attention!