International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


Key contacts
Tax Principal: André Pesch
Tax Partner: Arnaud Lebrave
Tax Director: Emilie Mattos
Tax Director: Romain Jacques
Transfer Pricing Director: Carlos Morales
Quick facts
Number of tax advisers

12

Languages

English, French, German, Luxembourgish, Spanish

Key practice areas
General corporate tax
Tax
Transactional tax
Transfer pricing
Firm overview

TS&P is a Luxembourg based boutique law firm founded in early 2018 by Torsten Schmitt, a highly experienced lawyer. He was joined by André Pesch, and together they provide bespoke high-quality corporate and tax advice, while always considering practical and commercial aspects.

TS&P is an independent client focused boutique where advisors share a common mentality: being deeply committed to providing the highest possible standard of client care on a daily basis.

This tailor-made advice is achieved with the support of an experienced team whose majority of members have been working together for over a decade, creating strong and enduring client relationships built on trust. The team owes its long-lasting success and global market recognition to its unique common mind-set.

As an independent law firm, TS&P has voluntarily made the distinctive choice to focus on a delineated range of topics. 

Key practice areas
  • Corporate and international tax advice
  • Structured finance
  • Investment funds advice
  • Ultra-high-net-worth individuals assistance in complex cross- border situations
  • Transfer pricing assistance
  • Tax compliance
Sector expertise
  • Asset Management
  • Aviation
  • Banking & Finance
  • Family Office
  • Industrials
  • Investment fund
  • Life insurance
  • Private equity
  • Real estate
  • Retail
  • Luxury resort industry
Key practice contacts

André Pesch
Tax Principal
andre.pesch@tsp.law

Carlos Morales
Transfer Pricing Director
carlos.moralesribas@tsp.law

Address:
10, rue Dicks
L-1417 Luxembourg
Tel:+352 20 60 87 70 Fax:+352 20 60 87 70 80 Email:Contact Us Web Address:http://www.tsp.law
2027 Edition
General corporate tax
34 firms ranked
View full list

Tier 1 ...


Unlock this content.

These rankings will be officially released on October 29. Subscribers can view the rankings now through exclusive early access.

To unlock this content:

Request Early Access or Login
Indirect tax
14 firms ranked
View full list

Tier 1 ...


Unlock this content.

These rankings will be officially released on October 29. Subscribers can view the rankings now through exclusive early access.

To unlock this content:

Request Early Access or Login
Transactional tax
30 firms ranked
View full list

Tier 1 ...


Unlock this content.

These rankings will be officially released on October 29. Subscribers can view the rankings now through exclusive early access.

To unlock this content:

Request Early Access or Login
Transfer pricing
24 firms ranked
View full list

Tier 1 ...


Unlock this content.

These rankings will be officially released on October 29. Subscribers can view the rankings now through exclusive early access.

To unlock this content:

Request Early Access or Login
Overview

TS&P is a boutique firm focused on tax, financial and corporate law. It was created by partners Torsten Schmitt and André Pesch, who formerly worked for Baker McKenzie. Pesch is the tax principle, and he is supported by partner Arnaud Lebrave. It advises many large investment companies in Luxembourg on all aspects of general corporate tax, along with transactional taxation. Principals Emilie Mattos and François Antoine are fellow tax practitioners.  

The firm advised an investment firm on an appropriate holding structure comprising incentive planning provision in the energy sector. It also guided a new investment platform on the restructuring of their entire Luxembourg intragroup debt and equity financing.  

Client feedback 

‘’Experience and in-depth knowledge of the industry and legal framework are an asset.’’

Linked Reviews
Tax

TS&P is a boutique firm focused on tax law, financial law and corporate law. It was created by partners Torsten Schmitt and André Pesch, both formerly of Baker McKenzie. Pesch is the tax principle, and he is supported by partner Arnaud Lebrave. It advises many large investment companies in Luxembourg on all aspects of general corporate tax, along with transactional taxation. Directors Emilie Mattos and François Antoine are fellow practitioners.

The firm advised a capital management firm on restructuring and divestment strategies. It also provided transfer pricing guidance on a carried shares market valuation assessment.

Client feedback

“Quick, reliable, and cooperative.”

“TS&P are truly excellent. They provide very clear concise advice around complicated issues, are responsive and have excellent interpersonal skills.”

“Thorough understanding of the practice in Luxembourg. Business mindset. Fast responder.”

“Responsive, great work, precise, friendly and fairly priced.”

“TS&P has a very deep understanding of our business and is able to proactively manage and advise on matters directly and indirectly affecting our managed funds and the whole Luxembourg group. The advice is structured in very efficient, pragmatic and accessible deliverables.”

“They are very knowledgeable, very responsive and provide very good quality advice. André Pesch is very well connected with tax administration. They deliver very good value for money.”

“Knowledge of the industry, knowledge of the client.”

“Very responsive, provide insights, diligent.”

“Responsiveness, pragmatism, knowledge/expertise, assertiveness.”

“Very professional and accurate. Very quick and responsive.”

“Innovative solution providers. Have the ability to solve almost any problem. Very commercial and practical. Super responsive.”

“Innovative, cost saving, efficient.”

“They want to help the client. They are not in it to win more fees – if the answer is ‘do nothing’ they will recommend that even if it costs them fees. They are also incredibly commercial with their advice.”

“Professionalism, reactivity, pragmatism, results oriented.”

“TS&P has a deep knowledge of Luxembourg tax and corporate laws, with very high standards. They truly understand us; they anticipate and are responsive to our needs.”

“TS&P has a deep knowledge of Luxembourg tax and corporate laws, with very high standards.  They truly understand us; they anticipate and are responsive to our needs.”

“Responsive, very knowledgeable, best tax firm in Luxembourg.”

“Extremely accurate understanding of Luxembourg tax environment, thinking ahead and out of the box, providing pragmatic and tailor-made solutions, streamlined answers, etc.”

“Technical strength, pragmatic and solution-oriented.”

“Very open-minded and reliable.”

“Knowledge of the tax regime.”

Sponsored

Sponsored

should have bg #f6f8fb but is leaving an artifact