Tom has particular expertise in Luxembourg and international real estate transactions and restructurings, with a strong regional focus on the German market and significant experience in complex financing transactions. He regularly advises investment fund clients on the structuring of fund vehicles and investment platforms, and works with family offices and ultra-high-net-worth individuals on Luxembourg tax-related matters.

Tom is an active member of our Region Team Germany and frequently publishes tax-related articles in Luxembourg and international specialised law journals. He serves on the editorial board of Cahier de fiscalité luxembourgeoise et européenne, teaches a course in “Applied International Tax Law” at the Luxembourg School of Business, and is an executive board member of LuxReal, the leading Luxembourg real estate association.

Sectors & Markets

Work highlights

Return to previous slide
Go to next slide

Contributions

Return to previous slide
Go to next slide
Branding icon

Memberships

Icon
International Fiscal Association, 2016
Icon
Luxembourg Bar, 2016
Branding icon

Qualifications

Icon
Adv. LL.M. in International Tax Law, Leiden University (The Netherlands), 2015
Icon
Master 2 Droit du patrimoine professionnel, Université Paris-Dauphine (France), 2014
Icon
Master 1 Droit privé, Université Paris I Panthéon-Sorbonne (France), 2013

What others say

Quote icon
"The very talented Tom Hamen is an absolute expert in Luxembourg tax laws."
Legal 500 - EMEA (2025)
Quote icon
Tom Hamen is listed as Other key lawyer.
Legal 500 - EMEA (2024)
Quote icon
Tom Hamen named "Key lawyer" in Tax
Legal 500 - EMEA (2023)
Quote icon
Tom Hamen named "Key lawyer" in Real Estate & Construction
Legal 500 - EMEA (2023)
Return to previous slide
Go to next slide

Tom Hamen

Partner - Tax Adviser

tom.hamen@loyensloeff.com

Luxembourg

Luxembourgish, German, French, English

Person image

<p>Tom Hamen, Partner, specialises in direct tax matters with a focus on Luxembourg and international real estate and restructuring tax matters.<br></p>

Tom has particular expertise in Luxembourg and international real estate transactions and restructurings, with a strong regional focus on the German market and significant experience in complex financing transactions. He regularly advises investment fund clients on the structuring of fund vehicles and investment platforms, and works with family offices and ultra-high-net-worth individuals on Luxembourg tax-related matters.

Tom is an active member of our Region Team Germany and frequently publishes tax-related articles in Luxembourg and international specialised law journals. He serves on the editorial board of Cahier de fiscalité luxembourgeoise et européenne, teaches a course in “Applied International Tax Law” at the Luxembourg School of Business, and is an executive board member of LuxReal, the leading Luxembourg real estate association.