Martin Mager

Martin is a partner in the Luxembourg Investment Funds Group.

He has specialised experience with regard to the structuring, establishment and ongoing advice of alternative investment funds (sponsor practice) as well as advising institutional investors with regard to investments in international fund structures (investor practice).

Martin advises in a wide range of asset classes including private equity, real estate, infrastructure, green energy, debt, venture capital and impact. His work includes all types of investment fund structures including segregated managed accounts and investment-type securitisation structures. Finally, he advises on all fund-related ESG matters.

His advice covers the legal, regulatory and tax aspects both from a Luxembourg and German perspective.

Work highlights

Martin has also acted for and advised, among others:

• HSBC Asset Management: advising on the structuring and establishment of their Luxembourg alternative investment platforms (SA SICAV-SIF and SCA SICAV-RAIF) for institutional investors in the asset classes infrastructure, private debt and private equity.

• Commerz Real Fund Management Sarl: advising on its structuring and establishment of "Klimavest", their first open-ended green energy impact fund for retail investors in the legal from of a UCI Part II ELTIF
• Wealthcap (Unicredit): advising on the establishment of two Luxembourg feeder-/master fund structures used as private equity and real estate fund-of-funds platforms.
• KGAL Investment Management GmbH & Co. KG: advising on the set-up of their fifth and sixth generations of closed-ended infrastructure funds in the form of a Luxembourg SICAV-RAIF S.C.S. 
• A leading asset management company: advising on the structuring and establishment of a Luxembourg infrastructure fund for institutional investors. The fund is structured in the legal form of a Luxembourg SCS SICAV-SIF. 
• Leading international impact fund manager: advising on the establishment of several Luxembourg impact funds.
• Investor practice: advising a range of international investors on their investments into a private market funds.

Martin is a member of different working groups 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 tax and accounting law at the University of Erlangen-Nuremberg.

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.

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)