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Frank has more than 18 years of experience in legal and tax advisory. For more than 13 years now, he is specialised in value added tax in Luxembourg as well as in international VAT structuring. He assists clients on all kinds of indirect tax matters including the advices in the context of M&A, real estate, and financial services.

He has a significant experience in the financial services sector but also in VAT advisory for operational companies.

Frank had previous professional experiences as a tax lawyer in the Luxembourg offices of an international law firm and a Big 4 firm prior to joining Grant Thornton Luxembourg in 2016.



  • Member of the ABBL (Luxembourg Banker’s Association) VAT working group
  • Member of the Grant Thornton EU VAT Committee
  • Former member of the VAT working group of ALFI (Association of the Luxembourg Fund Industry)
  • Master’s Degree in Law from the University of Cologne (Germany)
  • Postgraduate’s Degree in Public Administration Sciences from the University of Speyer (Germany)
  • Qualified German lawyer
  • Diploma on Luxembourg Taxation (LLLC)
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Partner, VAT & Indirect Tax
Frank Heykes
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