Amar Hamouche

Amar Hamouche

Tax Principal
Baker & McKenzie Luxembourg
Not admitted to practice law in this jurisdiction

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. In addition, Amar has significant experience in real estate tax and wealth management.

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:

  • Chambers Europe 2026: Band 2, Tax
  • Legal 500 EMEA 2026: Tier 1, Tax
  • Leaders League 2026: Leading in Corporate Tax, Tax Litigation and Wealth Management
  • ITR World Tax / World Transfer Pricing 2026: Tier 1 in Tax Controversy, Transactional Tax and Transfer Pricing; ranked in General Corporate Tax
  • ITR European Tax Awards 2024: Transfer Pricing Team of the Year
  • ITR European Tax Awards 2023: Tax Litigation Firm of the Year

Individual rankings:

  • ITR – World Tax 2026: Highly regarded practioner - General Corporate Tax
  • Legal 500 2026: Leading Partner, Tax
  • Leaders League 2026: Leading in Corporate Tax, Tax Litigation and Wealth Management

Professional Associations and Memberships

Amar is a Luxembourg certified chartered accountant.

He is an active member of the International Fiscal Association (IFA), the Luxembourg Private Equity Association (LPEA), the Association of the Luxembourg Fund Industry (ALFI), the Fédération des Industriels Luxembourgeois (FEDIL), the European Association for Investors in Non-Listed Real Estate Vehicles (INREV) and the Luxembourg Banking & Bankers Association (ABBL).

Education

  • ICN Business School (France) (BA in Tax and Economics)
  • 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)
  • Co-author: Trends & Developments, International Tax Guide 2026, Chambers and Partners, May 2026
  • Co-author : Le contentieux fiscal en hausse au Luxembourg, Forbes, October 2024
  • Réforme de la procédure fiscale : Bonne ou mauvaise nouvelle pour le contribuable? Agefi, 17 May 2023
  • "Employers and remote working organization in a post-COVID-19 world: The frightening spectrum of foreign taxable presence" Agefi, 17 May 2021
  • "The Frightening Spectrum of Foreign Taxable Presence," Agefi Luxembourg, 15 May 2021
  • "Company cars made available to (cross-border) employees…always subject to VAT?" Agefi Luxembourg - 15 February 2021
  • "Migration d’un fonds d’investissement étranger au Luxembourg. La TVA est-elle un véritable guet-apens?" La Revue Générale de Fiscalité Luxembourgeoise
  • "Bank obligations in case of death of clients" - Revue ACE