Photo, Stephan Spamer

Stephan Spamer

Baker & McKenzie


Stephan Spamer heads Baker McKenzie's Tax Practice Group in Johannesburg. He advises on domestic and international tax matters, transaction structuring, and mergers and acquisitions.

Practice Focus

Stephan focuses on corporate tax. He advises local and foreign companies on the South African tax implications of their local operations and foreign investments, and assists in the tax structuring and reorganization of cross-border investments. He also represents clients in tax disputes.

Representative Legal Matters

Prior to joining the Firm, Stephan handled the following matters:

  • Advised an aviation company on structuring commercial operations in South Africa.   
    • the implementation of a holding company for purposes of its international and African business;
    • the tax structuring of the company's acquisition of an African aircraft operating company; and
    • the consideration and implementation of a new foreign logistics company for purposes of expanding the company's operations in the US
  • Acted as lead tax adviser to a large insurance company in connection with the ZAR 2.3 billion acquisition of shares in another insurance company.
  • Acted as lead tax adviser with respect to the structuring and implementation of various B-BBEE schemes, including a ZAR 1.86 billion employee share scheme.
  • Advised a large insurance company on tax issues related to its offshore holding structure and South African business operations. Provided tax advice in connection with an acquisition and tax consequences related to the capital investment.
  • Advised a global wealth manager on the South African tax consequences of a cross-border transaction with a Cayman trust structure.
  • Advised on the international tax structuring of a USD 650 million undersea fibre-optic cable linking South Africa to India and Europe.
  • Advised a national retailer on the structuring of its business ventures in Africa.
  • Advised a financial services company on international tax structuring involving the establishment of oil tanker fuel service.
  • Advised an international casual dining restaurant chain on tax control requirements.
  • Advised an investment management firm on the implementation of an offshore fund structure as well as tax issues pertaining to the acquisition of telecommunication companies across Africa.

Professional Honors

  • Nomination for Client Choice Award for South Africa Tax (2017)
  • Client Choice Award for South Africa Tax & M&A (2016)
  • Legal 500 Listing (2017)
  • Who's Who Legal Corporate Tax: Advisory Listing

Professional Associations and Memberships

  • Registered Tax Practitioner
  • Law Society of the Northern Provinces - Member
  • Small Claims Court of South Africa - Commissioner
  • Tax Committee of the International Bar Association - Member


  • South Africa (2003)


  • University of Stellenbosch (LLB) (1999)
  • University of Stellenbosch (B.Com.) (1997)


  • Afrikaans
  • English