Amar Hamouche is a tax principal within the Tax practice group of Baker McKenzie's Luxembourg office.
He joined the Luxembourg office tax group in 2011. Prior to joining the Firm, Amar spent over ten years working within the tax practice groups of two of the big fours in Luxembourg.
Amar is a Luxembourg certified chartered accountant with over 20 years' experience advising clients on their tax matters.
Amar's practice focuses mainly on corporate and international taxation (including both inbound and outbound tax planning), as well as on M&A and real estate transactions. He has experience in all areas of Luxembourg income tax law, with an emphasis on corporate taxation. Amar also regularly advises on structured capital market transactions as well as fund, carried interest and management incentive plans structuring.
He is also very active within the private wealth sector, notably advising numerous family offices, HNWI and private bankers in the tax structuring of investments and estates, as well as in succession planning.
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.
- 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.
- Assisted a specialised division of a major financial services group in determining the best vehicles to acquire logictics platforms.
- Advised ultra high net worth families on setting up various wealth management and estate planning structures.
- Assisted a hedge fund with the acquisition and funding of aircrafts through Luxembourg and Foreign companies for the lease of aircrafts in multiple jurisdictions.
- Tier 1 Firm for Tax in Legal500 EMEA 2020 rankings.
- Tier 1 Tax Controversy Firm in ITR World Tax 2020 rankings.
- "Luxembourg Tax Firm of the Year", ITR European Awards 2018
- Tier 2 Firm for Tax in Chambers & Partners / World Tax 2020 rankings.
quote "Amar Hamouche is a brilliant tax expert, who combines strong technical skills with an innate solution-oriented mindset and deep understanding of the characteristics of the market and industry of the client."
Professional Associations and Memberships
Amar is a Luxembourg certified chartered accountant.
He is an active member of the International Fiscal Association, the Luxembourg Private Equity Association.as well as the association for the Luxembourg Fund Industry and the Luxembourg Banking & Bankers association.
- 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)
- Berber (Other)
- Co-author, "Advocate General Urges the Annulment of the Judgment in the Fiat State Aid Ruling," Baker McKenzie InsightPlus, 23 December 2021
- Co-author, "The Frightening Spectrum of Foreign Taxable Presence," Agefi Luxembourg, May 2021
- 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
- Co-author, "Law on the Denial of Deductibility of Interest and Royalty Payments Made to Related Parties Located in Non-cooperative Jurisdictions," Baker McKenzie InsightPlus, 9 February 2021
- Author, "Company cars made available to (cross-border) employees…always subject to VAT?," Agefi (Luxembourg), February 2021