Antonio Merino

Antonio Merino

Counsel
Baker & McKenzie Luxembourg

Biography

Antonio Merino is a counsel and leads the VAT as well as the customs and excise initiatives in the Tax Practice Group of Baker McKenzie's Luxembourg office. Prior to joining the Firm in 2018, he worked for a Big Four firm as tax advisor before becoming tax manager. Before that, he worked in Spain in one of the largest business law firms worldwide.

Practice Focus

Antonio advises multinational companies across various industries, including the structuring of reorganizations in the solution of complex indirect tax problems. In addition, he has developed an expertise in the field of automatic exchange of information for tax purposes (i.e., FATCA, CRS, DAC7, etc.) and employee participation plans.

He assists Luxembourg businesses with indirect tax assessments, audits, and due diligence. Being multilingual and admitted to practice in the Luxembourg and Madrid (Spain) bars, he usually represents clients in VAT cases before the Luxembourg courts.

Furthermore, Antonio is recognized as a VAT expert and speaker, invited to speak at conferences, seminars and training sessions organized by the Firm and by external organizers.

Representative Legal Matters

  • Advised UK-based insurance companies and asset managers in the framework of Brexit relocations to Luxembourg.
  • Assisted Luxembourg banks, real estate and retail companies in their restructuring and arising VAT compliance obligations.
  • Successfully assisted an investment company and a global media company in their VAT audits.
  • Advised Luxembourg companies in the acquisition, financing and leasing of aircrafts.
  • Assisted a Spanish group in indirect tax issues impacting the implementation of its Luxembourg structure.
  • Involved in the review of the VAT refund claims submitted across the European Union on behalf of a well-known F1 team.

Professional Associations and Memberships

  • ABBL (VAT Working Group)
  • ALFI (Sub Working Group VAT)
  • LPEA (VAT Working Group)
  • Invest Europe (VAT Task Force)
  • Spanish Chamber of Commerce in Belgium and Luxembourg

Admissions

  • Madrid~Spain (2010)
  • Luxembourg

Education

  • Chamber of Employees Luxembourg (Diploma in Luxembourg Taxation) (2015)
  • Complutense University of Madrid (Master in Law) (2010)
  • Complutense University of Madrid (Master in Business Administration) (2010)

Languages

  • Basque
  • English
  • French
  • Spanish
  • Author, "GCEU decision regarding the VAT exemption of credit management: Another hit for the financial sector?" July/August 2026, AGEFI Luxembourg
  • Author, "UK VAT decision in Hotel La Tour Ltd: a dirty trick for active holding companies!" February 2026, AGEFI Luxembourg
  • Author, "La responsabilité solidaire en matière de TVA: un sujet amer," January 2025, Paperjam
  • Author "Déduction de la TVA dans un contexte contentieux accru," March 2024, Paperjam
  • Co-author, “VAT reporting obligations in the Digital Age: any risk for personal data processing?" August 2023, AGEFI Luxembourg
  • Co-author, “Interactions between transfer pricing and customs rules further to the Hamamatsu case: a potential turmoil in Luxembourg?” May 2023, AGEFI Luxembourg
  • Author, “L’établissement stable TVA: encore une interprétation restrictive?” June 2022, AGEFI Luxembourg
  • Co-author, “Transparency in tax matters and the concept of 'new fact': a new threat for taxpayers?” January 2022, Revue générale de fiscalité luxembourgeoise
  • Co-author, “Company cars made available to (cross-border) employees…always subject to VAT?” February 2021, AGEFI Luxembourg
  • Co-author, “Migration d'un fonds d'investissement au Luxembourg,” September 2020, Revue générale de fiscalité luxembourgeoise
  • Co-author, “VAT and TP: the last partners on the dance floor, January 2019),” AGEFI Luxembourg