Olivier-del-Farra

Olivier Dal Farra

Partner
Baker & McKenzie Luxembourg

Biography

Olivier dal Farra is a Partner in the Tax Group of Baker McKenzie's Luxembourg office. He has 15 years of experience in international and Luxembourg taxation. Before joining the Firm in 2019, Olivier worked as a senior tax manager for an audit firm in Luxembourg and in several international law firms in Paris and Luxembourg.

In 2024, Legal 500 EMEA recognized him as a Tax “Next Generation” Partner in Luxembourg.

Practice Focus

Olivier's practice focuses on international tax planning and tax advice in connection with investment tax structuring and M&A transactions. Olivier routinely assists international clients, including asset managers and private equity firms, in tax structuring strategies concerning their debt or equity investments. He also advises financial institutions (asset managers/banks/insurance companies) on tax planning and international tax compliance aspects.

He has significant experience in assisting high-net-worth individuals and families with international tax, wealth planning, regulatory and family governance issues and works closely with the Baker McKenzie's Wealth Management Practice. He advises numerous family offices, HNWI and private bankers on the tax structuring of private investments, as well as on succession planning.

He has also developed an in-depth expertise on matters relating to the EU Directive on Mandatory Disclosure Reporting (DAC6), assisting both intermediaries and taxpayers to detect and meet their DAC6 obligations.

He is the author of a book on the taxation of Luxembourg holding companies titled "Luxembourg holding companies – Domestic and International tax aspects". He is a lecturer at Dauphine University (executive master in private estate and wealth management) and he is a member of the authors committee for the law review “Ingenierie Patrimoniale” (Editions JFA).

Representative Legal Matters

  • Assisting UHNW single family offices on the set-up of their Luxembourg private investment platforms
  • Advised a US investment bank on their investment in a Luxembourg-based joint venture
  • Assisted a Nordic infrastructure asset manager on the structuring of a Luxembourg-regulated investment fund investing in risk capital (SICAR)
  • Assisted a France-based private equity house on the tax structuring of a Luxembourg-regulated debt investment fund and its downstream investment structure
  • Assisted a Belgian financial institution with the local and cross-border tax aspects of establishing a Luxembourg securitization vehicle to support a public asset-backed securities (ABS) program

Professional Associations and Memberships

  • Chair of the tax and regulatory committee of the Luxembourg Association of family offices (LAFO)
  • Member of the Luxembourg Bar (Liste I) (Avocat à la Cour)
  • Member of the Association for the Luxembourg Funds Industry (ALFI) (DAC6 and ATAD 3 Committees)
  • Chair of the tax and regulatory committee of the Luxembourg Association of family offices (LAFO)
  • Member of a Luxembourg association regrouping wealth planners (EPSG)
  • Member of the Insurance Club at the Luxembourg Private Equity & Venture Capital Association (LPEA)
  • Recurrent speaker at Luxembourg Association of Insurance Companies (ACA)
  • Lecturer at Dauphine University (executive master in private estate and wealth management) teaching a course on Luxembourg holding structures and mandatory disclosure requirements
  • Member of the authors committee for the law review “Ingenierie Patrimoniale” (Editions JFA)

Admissions

  • Luxembourg (2012)

Education

  • Paris Bar School (2010)
  • University of Nancy (Master's Degree in Professional Business and Tax Law (DJCE) with specialization in tax law) (2008)
  • Anglia Ruskin University in Cambridge (LL.M in international and European Business Law ) (2007)
  • Luxembourg Chamber of Commerce (A and B Cycles in Taxation)

Languages

  • English
  • French

Presentations

  • Presenter “Recent SPF legislative changes”, BIL, 23 April 2025
  • Presenter “Baker Winter Tax Update”, January 2023-2026
  • Presenter in an event organized by Finix in Luxembourg Novotel, 21 March 2023 « Comment se préparer à ATAD3 »
  • Presenter for Luxembourg wealth planning association EPSG, January 2023 « The impact of the ECJ Case Law on DAC6 and UBO Register»
  • Presenter in an event organized by Legitech in Luxembourg, “Structuring investments through Luxembourg holding companies”, Legitech, 24 January 2023.
  • Presenter, Association of Luxembourg Insurance Companies (ACA), French section, "Actualité concernant DAC6 et proposition de Directive Unshell (ATAD3)," September 2022
  • Co-presenter, Association of Luxembourg Insurers and Reinsurers (AGERE), private seminar, September 2022
  • Co-presenter, "EMEA Special Tax Regimes" webinar, with wealth planning association EPSG, March 2022
  • Presenter, Luxembourg private equity association (LPEA) "ATAD 3 Webinar," February 2022
  • Presenter, Legitech, "EU Directives against aggressive tax planning (DAC6) and tax avoidance (ATAD3) Challenges for holding companies and their managers" webinar, Luxembourg, January 2022
  • Presenter, Wealth Insurance Editions "L'oeil de l'Expert... Retour d'expérience sur DAC6 Assurance Wealth" private webinar, with La Mondiale Europartners, Luxembourg, September 2021
  • Presenter, Association of Luxembourg Insurance Companies (ACA), French section, "Actualité concernant le risque établissement stable pour les sociétés d'assurance luxembourgeoises," March 2021
  • Presenter, Finix event, "Soparfi et loi du 25 mars 2020 transposant la Directive 'DAC6'," in "Soparfi: opportunités et menaces,"  Luxembourg, March 2021
  • Presenter, "DAC6 in a wealth planning context" webinar, with wealth planning association EPSG, February 2021
  • Co-presenter, Institut des réviseurs d'entreprises, "Blanchiment en matière fiscale: la frontière entre la fraude fiscale et l'optimisation fiscale," Luxembourg, October 2020
  • Presenter, "Actualités fiscales luxembourgeoises"private seminar, Luxembourg, September 2020
  • Presenter, "DAC6 Webinar don't be caught out" webinar, LPEA, Luxembourg, April 2020
  • Presenter, "DAC6 in a wealth planning context" private webinar, in partnership with Société Générale, April 2020
  • Presenter, Finix Event, "Montages fiscaux: quelles obligations de déclarations pour les professionnels du secteur financier et les intermédiaires," Luxembourg, October 2019
  • Co-presenter, Institut des réviseurs d'entreprises, "Blanchiment en matière fiscale: la frontière entre la fraude fiscale et l'optimisation fiscale," Luxembourg, October 2019
  • Presenter, IFE seminar, "De BEPS à ATAD II, quelles actions pour lutter contre l'évasion fiscale?" Luxembourg, October 2019
  • Presenter, "Comment faire la distinction entre la fraude fiscale et l'optimisation fiscale? Quels risques fiscaux pour le mandat d'administrateur?" IFE seminar, Luxembourg, October 2018
  • Co-presenter, Latin-American private clients, "Compliant holding and fund solutions for Latin-American clients through Luxembourg," Geneva, June 2018
  • Presenter, IFE/ABBL: "Respecter l'obligation de vigilance envers la clientèle concernant les infractions fiscales," Luxembourg, May 2018
  • Co-presenter, Russia & CIS private clients, "Real Estate: how to structure the holding of real estate/property in Europe via a holding company," Zurich, May 2018
  • Presenter, "Toutes les questions pratiques suite à la circulaire CSSF du 17 février 2017" IFE seminar; October 2017