Amar Hamouche
Biography
Amar Hamouche is a principal within the Tax practice group of Baker McKenzie's Luxembourg office. He has over 20 years of experience. Prior to joining the Firm, Amar spent over ten years working within the tax practice groups of two of the big fours in Luxembourg.
Practice Focus
Amar has significant knowledge in the field of financial services, within which he solves corporate tax matters on behalf of international clients, such as investment funds and asset managers, as well as holding companies and private equity structures. He has experience in all areas of Luxembourg income tax law, with an emphasis on corporate taxation. Amar also has significant experience in the wealth management sector, advising on a wide range of matters.
Representative Legal Matters
- Advised a London private equity firm specializing in fund of funds and direct investments across all sectors on the development of a structure allowing it to invest into a French Fonds Professionnel de Capital Investissement in the most optimal way.
- Advised an independent private equity investment company in order to implement the most suitable structure in terms of management of assets acquired and cash flows.
- Advised a shopping center company in the framework of their negotiations for the acquisition of a floor of a building to be constructed in Luxembourg Clôche d’Or, and assisted with ensuring the tax optimization of such a division of property.
- Assisted the leading provider and manager of structured real estate products for institutional investors in the framework of the acquisition of a prime office and retail property in Luxembourg's Station district.
- Advised an independent private equity investment company in order to implement the most suitable structure in terms of management of assets acquired and cash flows.
- Assisted a specialized private equity firm with the acquisition and funding of aircrafts through Luxembourg and French companies for the lease of aircrafts in multiple jurisdictions.
Professional Honors
Firm level:
- ITR – World Tax 2025: Tier 1, Tax Controversy, General Corporate Tax and Transactional Tax
- ITR 2023: EMEA tax litigation and disputes firm of the year
- Leaders League 2025: Leading Tax Law Corporate and Tax Law Litigation; Excellent in Wealth Management
- Legal 500 2025: Tier 1, Tax
- Chambers Europe 2025: Band 3, Tax
Individual rankings:
- ITR – World Tax 2025: Highly regarded practioner - General Corporate Tax
- Legal 500 2025: Leading individual, Tax
- Leaders League 2025: Leading Tax Law Corporate and Tax Law Litigation; Excellent in Wealth Management
Professional Associations and Memberships
- Luxembourg certified chartered accountant
- International Fiscal Association (IFA)
- Luxembourg Private Equity Association (LPEA)
- Association for the Luxembourg Fund Industry (ALFI)
- Fédération Entrepreneuriale Multisectorielle (FEDIL)
- European Association for Investors in Non-Listed Real Estate Vehicles (INREV)
- Luxembourg Banking & Bankers association (ABBL).
Education
- Luxembourg Chamber of Commerce (Degree in Luxembourg Taxation and International Tax)
- ICN Business School (France) (Master's Degree in Management Control, Accountancy and Financial Management in Higher Education)
Languages
- French
- English
- Berber (Other)