A3T S.A. Luxembourg Andréas TARTORAS

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

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

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 ».

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

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

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.

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.

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…

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,…

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

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…

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

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

Contacts A3T S.A. 44 Bld Grande-Duchesse Charlotte L-1330 Luxembourg Tél. +352 27 44 00 Fax +352 27 44 00 44 info@a3t.lu Jean-Philippe Roch Julien Didierjean Andréas Tartoras Tax partner Réviseur d’entreprises agréé +352 661 700 180 +352 621 235 300 +352 661 860 640 jproch@a3t.lu jdidierjean@a3t.lu atartoras@a3t.lu

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