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Gaëlle Felly

Gaëlle Felly
Partner | Avocat à la Cour

" I am fully dedicated to my clients, their specific needs and expectations to assist them in achieving their goals and find out the most appropriate solution in an evolving complex tax environment."

Right by you with these specific expertise

Contact Gaëlle Felly
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p. +352.26.025-1
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Country of admission

Luxembourg, 2010




  • University Nancy II, France, Postgraduate Degree in Business and Tax Law (DESS-DJCE), 2002.
  • University Nancy II, France, Maîtrise Droit des Affaires-Fiscalité (Master Degree in Law), 2001.

Selected experience

  • Gaëlle regularly advises a wide range of banking, private equity and corporate clients from a direct and indirect tax perspective and specialises in international tax law, focusing on advising multinational clients on cross-border transactions and group restructurings.
  • Gaëlle has developed a strong expertise in both Luxembourg regulated and unregulated investment funds, and provided support to leading private equity players.
  • Over the last years, she has been extensively involved in real estate project financing, cross-border restructuring and private wealth planning. When advising on a file she always has a transversal approach keeping particular attention on the business needs of the client.
  • In addition, Gaëlle has an extensive experience in tax litigation, from the prevention of tax conflicts with the Luxembourg tax authorities, mutual agreement procedures, as well as representation of clients before the Luxembourg courts with a focus on direct tax and criminal tax litigations.
  • Gaëlle is active within several workgroups among the Association of the Luxembourg Fund Industry (ALFI) and the Luxembourg Capital Market Association (LuxCMA).  She is also a member of the International Fiscal Association (IFA) and is the author of several articles. Gaëlle is also a lecturer at the University of Lorraine (Metz).


  • International Fiscal Association (IFA)
  • Association of the Luxembourg Fund Industry (ALFI)
  • International Bar Association (IBA)
  • Luxembourg Capital Markets Association (LuxCMA)

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