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Martin Mager

Investment Funds Consultant, Luxembourg

Overview

Professional experience

Education & qualifications

Published works

Overview

Martin is a consultant in the Luxembourg Investment Funds Group.

He has specialised experience with regard to the structuring of alternative investment funds and securitisations as well as advising institutional investors with regard to investments in international fund structures. He advises in a wide range of asset classes including private equity, real estate, infrastructure, debt and hedge funds. His advice covers the legal, regulatory and tax aspects both from a Luxembourg and German perspective.

In recent years, Martin has in particular been advising banks but also other fund sponsors with regard to the establishment and distribution of Luxembourg alternative investment funds.

Work highlights

Martin has also acted for and advised, among others:

  • fund initiators and/or fund managers on the implementation of alternative investment funds
  • institutional investors on investments in alternative investment funds
  • IK Investment on the sale of Minimax Viking (a manufacturer of fire extinguishers)
  • Siemens on the implementation of a joint venture with Mitsubishi in the metallurgical industries sector
  • B/E Aerospace on the acquisition of F+E Fischer und Entwicklungen KG (a manufacturer of helicopter seats)
  • Triton on the acquisition of Alstom’s accessories business for thermal power plants, on the sale of Weru GmbH to H.I.G as well as on the acquisition of Compo from K+S
  • Deutsche Beteiligungs AG on the acquisition of the bakery chain Dahlback, of Schülerhilfe (a private tutoring provider) and of Heytex
  • Ontario Teachers' Pension Plan Board (OTPP) on the acquisition of shares in Zalando GmbH

Professional experience

Martin is a member of the securitization working group of the Luxembourg fund industry association (“ALFI”). He lectures and publishes on a regular basis in commentaries (e.g. B/S/V, H/H/R) and legal journals. Furthermore, he is a lecturer for accounting law at the University of Erlangen-Nuremberg.

Education & qualifications

Martin studied law at Bucerius Law School (Hamburg) and the University of Michigan Law School (Ann Arbor). He is admitted to the German Bar.

He worked for Linklaters Munich from 2011 to 2018 (including a Secondment to New York) and joined the Luxembourg office of Linklaters in 2019.

Published works

Commentaries
  • 5 Abs. 1 Nr. 3, 6, 8, 10, 15 KStG in: Hermann/Heuer/Raupach, EStG/KStG
  • 1 InvStG in: Beckmann/Scholtz/Vollmer, Investment – Handbuch für das gesamte Investmentwesen (together with Jann Jetter)
Articles
  • „Beendigung und Begründung von Organschaften beim Unternehmenskauf“, DStR 2013, 2399 (together with Franz Schaefer and Martina Wind)
  • „Der Referentenentwurf eines Gesetzes zur Reform der Investmentbesteuerung“, SteuK 2016, 23-30 (together with Jann Jetter)
  • „Der Regierungsentwurf eines Gesetzes zur Reform der Investmentbesteuerung“, DStR 2016, 697-704 (together with Rainer Stadler)