Amar Hamouche is a Principal in the Tax Group of Baker McKenzie's Luxembourg office.
He has over 21 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.
He has significant knowledge in the field of financial services, within which he solves corporate tax matters on the account 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 asset management industry, and in particular:
- Tax-efficient investment structures for regulated and non-regulated investment funds;
- Advice on Luxembourg tax issues in connection with international investment structures;
- Tax planning investments with respect to tangible and intangible assets; and,
- Advisory services in the field of the taxation of real estate transactions and asset management structures.
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.
- 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.
- Tier 1 practice, Legal 500 EMEA, 2021 - “Recommended lawyer”
- Tier 3 practice, Chambers Europe 2021
- Tier 1 in Tax Controversy, Tier 2 in General and Transactional Tax- International Tax Review - World Tax Guide 2021
- Luxembourg Tax Firm of the Year 2018, International Tax Review European Awards
- 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