Diogo Duarte de Oliveira

Baker & McKenzie


Diogo Duarte de Oliveira is a tax lawyer and partner in the tax department of Baker McKenzie's Luxembourg office. Before joining the Firm, Diogo was tax partner and head of tax at a BeNeLux leading law firm. He was also an international tax manager with a Big Four audit firm in Luxembourg (and in Mexico City as a secondee).

Practice Focus

Diogo focuses on advising asset managers and a wide range of private and institutional investors on fundraising, management incentive strategies and transactions structuring.

Diogo contributes to renowned international tax journals and is a regular speaker at international conferences, In 2018, Diogo was invited to the IBA Congress in Rome to address EC’s approach to Illegal (Tax) State Aid. In 2019, he presented at the IBA Congress in London the mandatory disclosures under the so-called DAC 6. Recently, Diogo has co-authored technical articles on the European Court of Justice decision on the 2019 Danish Beneficial Ownership cases; on the mandatory disclosures in the context of private equity structures; and on the Significant People Functions concept in Luxembourg CFC rules.

He is a member of Luxembourg Bar, Portuguese Bar, American Bar Association and International Bar Association and he participates in several Luxembourg tax work groups at the AmCham and the Luxembourg Banker’s Association.

Representative Legal Matters

  • Advised a leading Middle East sovereign wealth fund on their investments in various companies and industries (insurance, real estate, banking).
  • Advised ICG (Intermediate Capital Group) on several sale lease back transactions in connection with properties located in the UK, the Netherlands and Canada.
  • Advised CapMan and NH-Amundi on the structuring of their Luxembourg infrastructure fund (regulated SICAR), the acquisition of a 50% stake in a Swedish wind farm, and subsequent investment syndication.
  • Advised Gamut Capital Partners on their investment in International Automotive Components (IAC) and JPW Industries.
  • Advised one of the members of the consortium acquiring the elevators division of Thyssenkrupp AG for EUR 17.2 billion.
  • Advised Santo Domingo Group on the structuring and implementation of the EUR 14 billion Luxembourg investment platform and the EUR 800 million investment-grade Eurobonds listed on the Luxembourg Stock Exchange.
  • Advised Audax Group on several acquisitions, subsequent add-ons and exits in the BeNeLux, Czech Republic and Canada.
  • Advised GHO Capital Partners on several acquisitions and divestments. including the acquisition of Linimed Gruppe in Germany and the sale to Permira of the pharmaceutical group Quotient Sciences.
  • Advised AccorInvest and Amundi on the division of the hotel business and service business of Accor Group and formation of new group holding in Luxembourg.

Professional Honors

  • Tax Leading Individual and highly recommended
  • Legal 500 and Chambers Europe, 2021

Professional Associations and Memberships

  • Tax Work Group of ALFI - Member
  • Tax Committee of the Luxembourg AmCham - Member 
  • Tax Work Groups of the Luxembourg Bankers’ Association (ABBL) - Member 
  • American Bar Association (ABA) - Member 
  • International Fiscal Association (IFA) - Member 
  • International Bar Association (IBA) - Member 


  • Luxembourg~Luxembourg (2012)
  • Portugal~Portugal (2003)


  • Luxembourg Chamber of Commerce (Certified Tax Advisor) (2008)
  • Leiden University (LL.M. International Taxation) (2006)
  • Inst. Superieur de Gestion (Master's degree Tax) (2005)
  • University of Lausanne (2002)
  • Catholic University


  • English
  • French
  • Portuguese
  • Spanish