Amar Hamouche is a tax director in the Tax Group of Baker McKenzie's Luxembourg office. He has over 19 years of experience. Prior to joining the Firm's Tax team in 2011, Amar was Senior Tax Manager at Ernst & Young Luxembourg for over seven years and a member of the Financial Services Organization tax group, which focuses on Financial Institutions.
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. In addition, Amar has significant experience in the asset management, real estate, wealth management and private equity sectors.
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.
- Assisted a specialized division of a major financial services group in determining the best vehicles, depending on the country of the logictics platforms.
- Assisted a network, voice and data center services provider with the redomestication of a top holding company of the Group from Luxembourg to the UK.
- Assisted a leading global provider of e-commerce solutions with respect to its redomiciliation to Ireland within the scope of a cross-border merger.
- Assisted a multinational company with the restructuring of its current operations, consisting of financing and licensing activities currently operated through US permanent establishments of its Luxembourg-based entities.
- Assisted a major US multinational technology company in the framework of a global restructuring of the client's operations, particularly dealing with the transfer of its European headquarters from Luxembourg to Ireland and the UK.
- Advised a leading bank with respect to the migration of one US entity into Luxembourg and its further cross-border merger into a Dutch entity.
- Tier 1 practice by Legal 500 in 2020
- Luxembourg Tax Firm of the Year Award 2018 by International Tax Review
- Tier 2 practice by ITR World Tax in 2020
- Band 3 practice by Chambers Europe in 2020
Co-author, "Clarifications on the Newly Introduced Profit Participating Incentive Scheme," Baker McKenzie InsightPlus, 22 February 2021
Co-author, "Interest Deduction Limitation Rule - New Guidance Released by the Luxembourg Tax Authorities," Baker McKenzie InsightPlus, 9 February 2021