Olivier-del-Farra

Olivier Dal Farra

Partner
Baker McKenzie

Biography

Olivier dal Farra is a Partner in the Tax Group of Baker McKenzie's Luxembourg office. He has 15 years of experience in international and Luxembourg taxation. Before joining the Firm in 2019, Olivier worked as a senior tax manager for an audit firm in Luxembourg and in several international law firms in Paris and Luxembourg.

In 2024, Legal 500 EMEA recognized him as a Tax “Next Generation” Partner in Luxembourg.

Practice Focus

Olivier's practice focuses on international tax planning and tax advice in connection with investment tax structuring and M&A transactions. Olivier routinely assists international clients, including asset managers and private equity firms, in tax structuring strategies concerning their debt or equity investments. He also advises financial institutions (asset managers/banks/insurance companies) on tax planning and international tax compliance aspects.

He has significant experience in assisting high-net-worth individuals and families with international tax, wealth planning, regulatory and family governance issues and works closely with Baker McKenzie's Wealth Management Practice. He advises numerous family offices, HNWI and private bankers on the tax structuring of private investments, as well as on succession planning.

He has also developed an in-depth expertise on matters relating to the EU Directive on Mandatory Disclosure Reporting (DAC6), assisting both intermediaries and taxpayers to detect and meet their DAC6 obligations.

He is the author of a book on the taxation of Luxembourg holding companies titled "Luxembourg holding companies – Domestic and International tax aspects". He is a lecturer at Dauphine University (executive master in private estate and wealth management) and he is a member of the authors committee for the law review “Ingenierie Patrimoniale” (Editions JFA).

Representative Legal Matters

  • Assisting UHNW single family offices on the set-up of their Luxembourg private investment platforms

  • Advised a US investment bank on their investment in a Luxembourg-based joint venture

  • Assisted a Nordic infrastructure asset manager on the structuring of a Luxembourg-regulated investment fund investing in risk capital (SICAR)

  • Assisted a France-based private equity house on the tax structuring of a Luxembourg-regulated debt investment fund and its downstream investment structure

  • Assisted a Belgian financial institution with the local and cross-border tax aspects of establishing a Luxembourg securitization vehicle to support a public asset-backed securities (ABS) program

Professional Associations and Memberships

  • Member of the Luxembourg Bar (Liste I) (Avocat à la Cour)
  • Member of the Association for the Luxembourg Funds Industry (ALFI) (DAC6 and ATAD 3 Committees)
  • Member of the tax and regulatory committee of the Luxembourg Association of family offices (LAFO)
  • Member of a Luxembourg association regrouping wealth planners (EPSG)
  • Member of the Insurance Club at the Luxembourg Private Equity & Venture Capital Association (LPEA)
  • Recurrent speaker at Luxembourg Association of Insurance Companies (ACA)
  • Lecturer at Dauphine University (executive master in private estate and wealth management) teaching a course on Luxembourg holding structures and mandatory disclosure requirements
  • Member of the authors committee for the law review “Ingenierie Patrimoniale” (Editions JFA).

Admissions

  • Luxembourg (2012)

Education

  • Paris Bar School (2010)
  • University of Nancy (Master's Degree in Professional Business and Tax Law (DJCE) with specialization in tax law) (2008)
  • Anglia Ruskin University in Cambridge (LL.M in international and European Business Law ) (2007)
  • Luxembourg Chamber of Commerce (A and B Cycles in Taxation)

Languages

  • English
  • French

Presentations

  • Presenter, "Comment se préparer à ATAD3," event organized by Finix in Luxembourg Novotel, 21 March 2023
  • Presenter, "The impact of the ECJ Case Law on DAC6 and UBO Register," Luxembourg wealth planning association EPSG, January 2023
  • Presenter, “Structuring investments through Luxembourg holding companies,” event organized by Legitech in Luxembourg, Legitech, 24 January 2023
  • Presenter, "Actualité concernant DAC6 et proposition de Directive Unshell (ATAD3)," Association of Luxembourg Insurance Companies (ACA), French section, September 2022
  • Co-presenter, Association of Luxembourg Insurers and Reinsurers (AGERE), private seminar, September 2022
  • Co-presenter, "EMEA Special Tax Regimes" webinar, with wealth planning association EPSG, March 2022