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.

Luc has also 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 Best Lawyers® for Tax Law in Los Angeles, CA (2015-2024)
  • Recognized by Chambers USA for Tax in Southern California (2018-2021, 2023)
  • Included in The Legal 500’s Hall of Fame (2017-2019)
  • Recognized by The Legal 500 US as a “Leading Lawyer” (2011-2018) and "Hall of Fame" (2020-2023)
  • Recognized by Best Lawyers® as Tax “Lawyer of the Year” in Los Angeles (2016)
  • Selected as a “Super Lawyer” by Super Lawyers (2014-2023)
  • Recognized by Business Today as one of the “Top 10 Influential Southern Californian Tax Lawyers of 2023”

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; 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

  • "Decentralized Autonomous Organizations (DAOs): Overview," Thomson Reuters Practical Law (November 2022)
  • “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
  • Represented Digital Globe in acquisition by MDA and resulting formation of Maxar Technologies
  • Regular US tax adviser for non-US biotech and other companies listing their stock in Hong Kong stock market
  • Regular US tax adviser to non-US sovereign wealth funds 
  • Represented transportation authority in Southern California in connection with the development of a US$2.5 billion transportation corridor and successfully handled one-of-a-kind property tax litigation related to the same project

Press Releases

In the News

Alerts and Publications