Marie Bentley

ATOZ Tax Advisers

Marie is ATOZ's Chief Knowledge Officer, having joined the firm in 2017.

Marie has worked as a tax lawyer for over 10 years, qualified as a Belgian lawyer on the Brussels Bar in 2008 and was admitted to practice in Luxembourg by the Luxembourg Bar in 2013, practicing until 2017.

Over the years, Marie has gained extensive experience in Luxembourg, Belgian and international tax law, both in advisory and litigation. She was notably involved in international tax projects focusing on the private equity sector, mergers & acquisitions and on high-net-wealth individuals.

Marie is the author of numerous articles on tax-related topics published in various legal journals, including the Revue Générale de Fiscalité and the Journal de Droit Fiscal. She has regularly spoken at various legal and financial colloquiums.

Marie holds a Master's degree in Law from the Université Catholique of Louvain-la-Neuve and a DES in Tax Law from the Université Libre of Brussels.

She speaks French and English.

Practice Area

Commercial

Panel

Contributing Author

Qualified Year

2008

Experience

ATOZ Tax Advisers (Luxembourg) (2017 - Present)
M Partners (Luxembourg Law Firm) (2013 - 2017)
Afschrift Tax & Legal (Brussels Law Firm) (2008 - 2013)

Qualification

Attorney at Law, Brussels (2008)

Education

Catholic University of Louvain (UCLouvain) (2001 - 2006)
Université libre de Bruxelles (ULB) (2006- 2007)

1 Contributions by Marie Bentley

PRACTICE NOTES

Luxembourg Business Law Guide: Corporate Structures, Financing, Employment, Contracts, Tax, FDI, Merger Control and Data Protection (Updated January 2026)

Updated in January 2026 Introduction Despite its modest size, the Grand Duchy of Luxembourg (Luxembourg) ranks among the world’s powerhouses for commerce and stands as a leading European financial and industrial centre. It draws investment banks, asset managers, funds and holding vehicles, as well as firms in information and communication technology and the space sector, from across the globe, positioning it as a favoured gateway into the EU and a major business hub. Owing to political, social and legal stability, and to the determination of its political class to nurture a business-friendly setting, Luxembourg has earned a name for pro-business legislation and administration. This guide, for companies looking to establish in Luxembourg, sets out a comprehensive overview of the key features of Luxembourg law that should be considered before beginning operations in Luxembourg. That said, however complete it appears, it is not an all-inclusive account of Luxembourg law, and bespoke legal advice should always be obtained before creating a business in Luxembourg. The business environment Luxembourg is a representative democracy with a parliamentary...

Commercial

If you expected to see yourself on this page, click here.