Luc Moritz

Partner

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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

  • French

Honors & Awards

  • Recognized by Chambers USA for Tax in California (2018-2020)
  • Included in Legal 500’s Hall of Fame (2017-2019)
  • Listed in Best Lawyers© for Tax (2015-2021)
  • Recognized as a “Leading Lawyer” (2011-2018) and "Hall of Fame" (2020) 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

  • California

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”)
  • Represented LaLiga, the Spanish soccer league, in its joint venture with Relevent Sports to commercialize its media, sponsorship, and licensing rights in North America
  • Assisted Lionsgate, a premier next generation global content leader, in reaching a multiyear slate co-financing and distribution agreement with Hunan TV & Broadcast Intermediary Co. Ltd., one of China’s leading media and entertainment companies
  • Advised Coller Capital, the leading player in private equity ‘secondaries’ transactions, in successfully raising its sixth secondaries fund, Coller International Partners VI, with capital commitments of $5.5 billion and backing from almost 200 of the world’s leading institutional investors
  • Represented QLogic Corporation, a leading provider of data center networking and storage networking infrastructure solutions, in entering into an agreement to acquire from Broadcom Corporation Ethernet controller-related assets and licenses
  • Assisted Scholle Corporation in the strategic combination of its packaging business with Netherlands-based Innovative Packaging Network
  • Acted as counsel to Symantec Corp. in the sale to Huawei Technologies Co., Ltd. of its equity interest in Huawei Symantec Technologies Co., Ltd., a Hong Kong-based joint venture established by Huawei and Symantec
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Alerts and Publications

New Regulations Clarify the Application of U.S. Withholding Regime to Secondary Transfers of Partnership Interests by Non-U.S. Partners

October 20, 2020

Proposed Regulations Provide Guidance for TCJA’s New Carried Interest Rules

August 7, 2020

Initial Impressions of the Business Tax Measures in the Phase III Coronavirus (COVID-19) Legislation

March 26, 2020

Companies Should Consider Adopting Net Operating Loss Rights Plans in the Wake of the Coronavirus (COVID-19) to Protect Net Operating Losses

March 20, 2020

Final Regulations Expand Prospects for Businesses and Investors in Qualified Opportunity Zones

March 12, 2020

Cryptocurrency Industry and Investors Receive New Guidance on Key Tax Issues: Hard Forks, Airdrops, and Other Virtual Currency Transactions Addressed by IRS

October 10, 2019

Proposed Regulations May Significantly Reduce the Value of Net Operating Loss Carryforwards and the Value of Companies with Net Operating Losses

September 16, 2019

Opportunities for Stadium Development and Sports Industry Operating Businesses in New Treasury Proposed Regulations on Qualified Opportunity Fund Investments

July 9, 2019

Many Early-Stage Companies Could See Substantial Benefits from Opportunity Zone Tax Incentives

June 3, 2019

Treasury Releases Proposed Regulations Providing Additional Clarity on Qualified Opportunity Fund Investments

April 26, 2019

Proposed Regulations Provide Relief for Individual and Pass-Through Shareholders of Controlled Foreign Corporations

March 13, 2019

New Guidance on Opportunity Zones Offers Taxpayers Ability to Defer Substantial Capital Gains

October 30, 2018

Press Releases

In the News