International Tax 2026

LUXEMBOURG Trends and Developments Contributed by: Diogo Duarte de Oliveira, Antonio Weffer, Amar Hamouche and Olivier Dal Farra, Baker McKenzie Luxembourg

Amar Hamouche is a tax principal at Baker McKenzie, with over 20 years of expertise. He has significant knowledge in the field of financial services, within which he solves corporate tax matters on behalf of

Olivier Dal Farra is a tax partner at Baker McKenzie, with 15 years of experience. His expertise covers all areas of Luxembourg income tax, focusing on investment structuring and transactional tax matters,

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 real estate tax and wealth management. He is an active member of the ALFI, ABBL, LPEA, IFA and other associations.

alongside significant experience in wealth management and family office governance. Olivier provides strategic solutions on corporate tax matters for global clients, including asset managers and private equity firms. He is the author of a book on Luxembourg taxation for holding companies and a lecturer at Dauphine University, specialising in private estate and wealth management. He is an active member of ALFI, LPEA, LAFO, ACA and other associations.

Baker McKenzie Luxembourg 10-12, Bd Franklin Delano Roosevelt L-2450 Luxembourg Luxembourg Tel: +352 26 18 44 1 Fax: +352 26 18 44 99 Email: Emmanuelle.petit@bakermckezie.com Web: www.bakermckenzie.com

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