Tom has particular expertise in Luxembourg and international real estate transactions and restructurings. He also regularly advises investment fund clients on the structuring of their fund vehicles and investment platforms. Tom also counts a number of family offices and ultra-high net worth individuals amongst his clients, which he advises on Luxembourg tax related matters.

Tom is an active member of our Region Team Germany and regularly publishes tax-related articles in Luxembourg and international specialised law journals.

Sectors & Markets

Work highlights

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Contributions

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Memberships

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International Fiscal Association, 2016
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Luxembourg Bar, 2016
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Qualifications

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Adv. LL.M. in International Tax Law, Leiden University (The Netherlands), 2015
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Master 2 Droit du patrimoine professionnel, Université Paris-Dauphine (France), 2014
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Master 1 Droit privé, Université Paris I Panthéon-Sorbonne (France), 2013
Training
Mastering Distributions and Repayments - A Legal and Tax guide
18-11-2025
10:00 - 13:00 CET
Mastering Distributions and Repayments - A Legal and Tax guide
The objective of this training is to provide participants with a sound understanding of the various types of distributions and their consequences from a legal and tax perspective.

What others say

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Tom Hamen is listed as Other key lawyer.
Legal 500 - EMEA (2024)
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Tom Hamen named "Key lawyer" in Tax
Legal 500 - EMEA (2023)
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Tom Hamen named "Key lawyer" in Real Estate & Construction
Legal 500 - EMEA (2023)
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Tom Hamen

Partner - Tax Adviser

tom.hamen@loyensloeff.com

Luxembourg

Luxembourgish, German, French, English

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<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. He also regularly advises investment fund clients on the structuring of their fund vehicles and investment platforms. Tom also counts a number of family offices and ultra-high net worth individuals amongst his clients, which he advises on Luxembourg tax related matters.

Tom is an active member of our Region Team Germany and regularly publishes tax-related articles in Luxembourg and international specialised law journals.