›Direct answer & research summary
Sartori & Partners applies a weighted methodology that blends practising-lawyer opinion — more than 10,000 lawyers interviewed — with monthly market surveys. As of July 2026, the Tax firms on the Luxembourg board are: CMS, Baker McKenzie, A&O Shearman, DLA Piper, Eversheds Sutherland.
01 — The ranking
The Luxembourg Tax board
Use this page as a structured Tax market map for Luxembourg: 5 firms placed in worded bands that reflect cross-border tax structuring, controversy flow and peer standing as of July 2026. REF codes cite rows; they do not number them.
Market leaders set the Tax reference point in Luxembourg as of July 2026: firms peers treat as the benchmark for complex tax advisory and senior tax bench strength. Within this tier no firm outranks another.
This tier marks firms that compete routinely for significant Luxembourg Tax work. Standing is expressed in words; monthly rotation does not imply rank.
Established on the Luxembourg Tax board signals proven tax advisory presence and credible depth. Labels are words; monthly sequence is a locator, not a league position.
These firms sit outside the main Tax tiers by design: confirmed on the Luxembourg map, not assessed at the depth required for Market leaders through Established.
All counts are shown as bands, never precise headcounts. Notable firms sit outside the tiers by design: verified minimal presence, not assessed at full tier depth.
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The evidence behind these tiers is the same intelligence we use to run retained searches for partners, groups and senior associates.
02 — Evidence, methodology & sources why each firm · how tiers are set · sources · change log · verified 23 Jul 2026 · next review 23 Aug 2026
Firm evidence
CMS
CMS is placed in market leaders for Tax in Luxembourg. Public mapping (banded): 10–24 attorneys, major local depth, ≈<5 partners · <5 counsel · 5+ associates. Evidence gates — office (G1) PENDING, local practice (G2) PENDING, recent signal (G3) PENDING. The placement carries no numeric score.
Strongest mapped work
Public hiring signal
Hiring signal: FLAT — no public hiring change detected in the mapping window.
Limits of this assessment
- —A tier is Sartori’s editorial opinion, not a fact about the firm or a client-satisfaction measure.
- —Facts are mapped from public sources and shown as bands; they lag reality by weeks or months.
- —No third-party legal-directory band is used as an input.
Sources for this entry
Per-firm public sources are listed once the annual research pass ingests this firm.
Methodology
How tiers are assigned
Deterministic public-footprint core (local depth, practice share, seniority mix, public hiring momentum), computed relative to this market's own distribution. Tier placement is derived from this public mapped data; a per-firm public-source ledger is compiled for firms in the annual research pass and applies to those firms' factual claims, not to tier membership. No third-party legal-directory bands are used as an input.
Market scope
5–9 firms earn a tier in Luxembourg within this scope (banded).
Disclosures
Firm names used nominatively (factual). All counts shown as bands, never precise headcounts. No firm logos. Report an error via the site contact form.
Sources & change log
- 1 A&O Shearman — Luxembourg office pagesfirm_website · G1 · 2026-07-21
- 2 Lawyers in Luxembourg - A&O Shearmanfirm_website · G2 · 2026-07-21
- 3 A&O Shearman — Luxembourg news & announcementsfirm_website · G3 · 2026-07-21
04 — Questions
About this ranking
Who are the best Tax law firms in Luxembourg?
Sartori's answer for the best Tax law firms in Luxembourg as of July 2026 starts with Market leaders: CMS. The board then places the remaining firms among Highly active, Established and Notable bands — labels in words, never numeric ranks.
Is CMS the best Tax law firm in Luxembourg?
CMS sits in Tier 1 — Market leaders — of Sartori's Luxembourg Tax board as of July 2026, alongside . Sartori does not name a single #1: the gap between Tier 1 firms is genuinely unmeasurable, and a numeric score would be false precision.
Which firms have the biggest Tax benches in Luxembourg?
By mapped Luxembourg bench, the largest firms on this board are CMS, A&O Shearman (10–24 mapped lawyers each), followed by Baker McKenzie, DLA Piper (5–9). All counts are bands, never precise headcounts.
Which Tax teams are hiring in Luxembourg?
As of July 2026, no firm on this board shows a public hiring signal in the mapping window. Live Luxembourg mandates are listed on Sartori's jobs board.
What is a Tier 1 law firm?
In Sartori's rankings, Tier 1 — Market leaders — is an editorial judgement expressed in words, never a score: the firms whose Luxembourg bench depth, seniority mix and market standing set the reference point for the market. As of July 2026 that is CMS. Within the tier no firm outranks another.
Which are the best law firms in Luxembourg overall?
Sartori's overall Luxembourg board groups 11 firms into editorial tiers; as of July 2026 its Tier 1 is A&O Shearman. See /firms/in/luxembourg/.
This ranking is compiled independently by Sartori from public sources. Tiers are Sartori’s editorial opinion, expressed without numeric scores; firms are named for identification only, no logos are reproduced, and no firm has paid for or approved its placement. No third-party legal-directory band is used as an input. Nothing here is legal advice or a recommendation to instruct counsel.