Tom Hamen
Partner - Attorney at Law
Tom Hamen (tax adviser) specialises in direct tax matters with a focus on Luxembourg and international real estate and restructuring tax matters.
Luxembourg
Luxembourgish, German, French, English
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.
Work highlights
-
19-04-2024Financial restructuring of Tele Columbus AG
-
13-01-2021Loyens & Loeff advises Volpi Capital
Contributions
-
06-11-2025LME transactions in Europe
-
22-10-2025Luxembourg 2026 Budget Bill – Tax Stability
-
01-04-2024Real Estate in Luxembourg - a panoramic view
-
08-03-2024Real Estate tax update - March 2024
-
25-05-2023CESOP: new reporting requirements for PSPs
-
05-12-2022VAT & real estate: what changes in 2023
-
30-11-2022Tax trends and developments for MNEs
-
09-03-2022Focus Real Estate - March 2022
-
28-01-2022The Luxembourg real estate levy
-
05-01-2021Loyens & Loeff Luxembourg appointments 2021
Memberships
International Fiscal Association (2016)
Luxembourg Bar, List I (2016)
Qualifications
Adv. LL.M. in International Tax Law, Leiden University (The Netherlands), 2015
Master 2 Droit du patrimoine professionnel, Université Paris-Dauphine (France), 2014
Master 1 Droit privé, Université Paris I Panthéon-Sorbonne (France), 2013
What others say
I always appreciate working with Tom Hamen and the team, especially naming Jana Schmitz. Their hands-on mentality makes it easy to rapidly develop tailored advice, even for complex issues.
Legal 500 - EMEA (2026)
"The very talented Tom Hamen is an absolute expert in Luxembourg tax laws."
Legal 500 - EMEA (2025)
Tom Hamen is listed as Other key lawyer.
Legal 500 - EMEA (2024)
Tom Hamen named "Key lawyer" in Tax
Legal 500 - EMEA (2023)
Tom Hamen named "Key lawyer" in Real Estate & Construction
Legal 500 - EMEA (2023)
Tom Hamen
Partner - Attorney at Law
tom.hamen@loyensloeff.com
Luxembourg
Luxembourgish, German, French, English
<p>Tom Hamen (tax adviser) 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.