Related services and key industries
Biography
Raphaële Kamoun is a tax lawyer based in Luxembourg. She has broad experience of national and international tax law, with a particular focus on the real estate, venture capital and banking and finance sectors.
Raphaële has over ten years' experience of advising on the tax aspects of transactions, for example: refinancing; debt-buy-backs; M&A (in particular, pre-acquisition structuring and post-acquisition integration); inbound and outbound relocation of companies; exploitation/holding of IP rights; and tax structuring of real estate investments.
Prior to joining the firm, she worked for an independent Luxembourg law firm.
Professional experience
-Alle schließen- CCDL Law - University of Luxembourg
- DJCE (Diplôme de Juriste Conseil en Entreprise), University of Nancy II
- Master 2 'Droit de l'entreprise et des affaires' (Master II in tax and corporate law), University of Nancy II
- Master in corporate law, University of Paris 2 Panthéon Assas.
Advising
- One of the world's largest asset managers (with more than €1,200trn in assets under management) - on several acquisitions of real estate properties located in Germany.
- The e-mobility pioneer Voltabox AG - on its initial public offering on October 13, 2017 in Germany and Luxembourg, as well as via private placements in other countries.
- A leading UK private equity firm - on its divestment from a leading aircraft leasing group (approximately US$600m).
- A US private equity firm - on the set-up of a Luxembourg unregulated securitization structure acquisition of Dutch mortgage loan receivables (approximately €200m).
- South American agricultural and livestock company - on its restructuring / refinancing / new investments over time (US$150m).
- A European real estate investment firm - on a pre-sale restructuring of Swiss real estate investments
- UK real estate investment management company - in the winding-up of European real estate investment Luxembourg structures.
- An East European investments firm - on a management incentive structure.
- Tier 2, Tax, The Legal 500, 2024
"Raphaële Kamoun is very knowledgeable and dedicated."
"Florent Trouiller and Raphaele Kamoun are both very kind, knowledgeable and very responsive tax professionals. Their attendance to key local and international governing bodies makes them very knowledgeable of their sector as well." - Notable practitioner, General corporate tax, World Tax, 2025
- Tier 2, General corporate tax, Transactional tax; Tier 3, Transfer pricing, World Tax, 2025Tier 2, Tax, The Legal 500, 2023
"Raphaële Kamoun is exceptional in availability, reactiveness and orientation to detail whenever we have an urgent issue." - Highly recommended: Corporate tax, Luxembourg, Leaders League, 2023/2024
- Notable Practitioner: General corporate tax, World Tax, 2023/2024
Co-author, "Update on the UK non-domicile tax status", Paperjam, June 2024
Co-author, "Introduction d’un impôt sur les sociétés aux Émirats arabes unis et ses prolongements", Paperjam, December 2023
- Member of the LPEA (Luxembourg Private Equity Association)
- Member of the IFA (International Fiscal Association)
- Member of the executive committee of the Young IFA
- Member of ALFI (Association Luxembourgeoise des Fonds d'Investissement)
- Member of ABBL (The Luxembourg Bankers' Association)
- English
- French