> For the complete documentation index, see [llms.txt](https://t-blocks.gitbook.io/t-blocks-documentation/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://t-blocks.gitbook.io/t-blocks-documentation/service-providers-and-trust/tax-advisory.md).

# Tax Advisory

<table><thead><tr><th>Attribute</th><th width="374">Detail</th></tr></thead><tbody><tr><td>Name</td><td>Deloitte Tax &#x26; Consulting S.à r.l. (Luxembourg)</td></tr><tr><td>Role</td><td>Specialist tax advisor — structuring, transaction tax, cross-border compliance</td></tr><tr><td>Address</td><td>20 Boulevard de Kockelscheuer, L-1821 Luxembourg</td></tr><tr><td>Parent</td><td>Deloitte Touche Tohmatsu Limited (global network)</td></tr><tr><td>Regulated by</td><td>Institut des Réviseurs d'Entreprises (IRE) · Ordre des Experts-Comptables du Luxembourg</td></tr><tr><td>Network reach</td><td>150+ countries via Deloitte global network</td></tr></tbody></table>

Deloitte Luxembourg (20 Boulevard de Kockelscheuer, L-1821 Luxembourg) acts as the Fund's specialist tax advisor, with a mandate focused on the tax structuring of T-Blocks Luxembourg securitisation vehicle and its compartment-based issuance programme.

Deloitte's initial engagement covers the preparation of a comprehensive tax memorandum addressing the structuring of the Luxembourg securitisation entity and the anticipated operation of the umbrella structure — including the tax treatment of compartments financed through note issuances — for the purpose of presentation to investors and other stakeholders.

As the platform grows, Deloitte Luxembourg serves as T-Blocks' preferred tax advisor for ongoing and transactional tax matters, including the tax treatment of token issuance and sales, transaction structuring across jurisdictions, tax audits, and ongoing compliance. For cross-border matters involving assets in other jurisdictions, Deloitte coordinates through its network of local offices.

Deloitte Luxembourg is part of Deloitte Touche Tohmatsu Limited, one of the world's largest professional services networks, with deep expertise in Luxembourg fund and securitisation tax law.

**Why this matters for investors.** \
Tax structuring at the Fund and SubFund level directly affects the efficiency of capital flows between underlying assets, the Fund, and investors. Independent specialist tax advice — separate from the accounting function held by Baker Tilly — ensures that each issuance is reviewed for tax efficiency and compliance by a firm with dedicated cross-border tax expertise.