Taking an analytic and strategic approach, Luc Moritz focuses on tax issues arising in international transactions, both inbound and outbound, on matters ranging from financings to joint ventures and mergers and acquisitions.
In particular, Luc has done substantial work on major infrastructure development projects in the United States and abroad. Although Luc’s practice is primarily transactional, he has handled significant tax controversy matters, representing clients with respect to both US and California tax matters.
Languages
Honors & Awards
- Recognized by Chambers USA for Tax in California (2018-2021)
- Included in Legal 500’s Hall of Fame (2017-2019)
- Recognized by Best Lawyers® for Tax Law (2015-2022)
- Recognized as a “Leading Lawyer” (2011-2018) and "Hall of Fame" (2020-2021) by The Legal 500 US
- Recognized by Best Lawyers® as Tax “Lawyer of the Year” in Los Angeles (2016)
- Selected as a “Super Lawyer” by Super Lawyers (2014-2016)
- Recognized by Who’s Who Legal, Corporate Tax (2010-2013)
- Recognized by Chambers Global (2011, 2012)
- Recognized as a “highly recommended individual” in PLC Which Lawyer Yearbook (2008, 2010, 2011)
- Recognized as a leader in all aspects of international taxation, including Mergers and Acquisitions, in “World Tax 2008,” International Tax Review’s annual assessment of the world’s leading tax firms (2008)
Admissions
Bar Admissions
Court Admissions
- US District Court, Central District of California
- US Court of Appeals, Ninth Circuit
Education
- University of California at Los Angeles, J.D., 1995: Editor, Pacific Basin Law Journal
- University of California at Los Angeles, C.Phil. Linguistics, 1993
- University of Geneva (Switzerland), lic. jur. (J.D. equivalent), 1990: President, Geneva Law Students Association; President, Annual Swiss Law Student Conference; Member, International Law Society
- University of Geneva (Switzerland), lic. let. Linguistics (B.A. equivalent), 1989
Professional Activities
Member
American Bar Association, Tax Section (committee on U.S. activities of foreigners and tax treaties); Los Angeles County Bar Association, Section of Taxation; Los Angeles International Tax Forum
Council Member
- International Fiscal Associations USA Branch
Member Executive Committee, and Chair, Corporate Subcommittee
- USC Gould School of Law Tax Institute
Past Chair
- Foreign Tax Committee, Los Angeles County Bar Association, Section of Taxation; Corporations Committee, Los Angeles County Bar Association, Section of Taxation
Author
- “Justice Structurelle et Droit Suisse” (comparative analysis of US and Swiss constitutional systems)
Co-Author
- “Anti-Morris Trust Legislation: Common Plan, Plan, and NonPlan Factors, and Letter Rulings,” 1999 TNT 125-42
Speaker
- Fifth Annual Tax Planning Strategies – US, Europe, & London, “Structured Finance-Recent Developments” (2005)
- ABA Section of Taxation 2012 Meeting (“Beneficial Ownership” and “Taxation of Indirect Transfers of Shares”)
