Marie Germain

Marie Germain is an Associate with over 8 years of extensive experience in international tax, corporate tax and cross-border structuring. Her primary practice area is Tax Advisory Law, specialising in tax advisory and transactional matters for multinationals, investment funds and regional companies.

She has acted for clients across numerous industries, including financial services, real estate and logistics, among others. Prior to joining the firm, she worked in one of the Big Four in Dubai and before that in a Tier 1 international law firm in Luxembourg.

Her recent experience includes advising a regional logistics company on the implementation and impact of the UAE Corporate Tax regime; advising a leading global energy and trading company on the UAE corporate tax aspects of its internal restructuring; and advising a major sovereign wealth fund on the design and setup of its investment structure, providing guidance on UAE tax exemptions for government-linked entities and the interaction between local investment vehicles and international tax treaties.

She has also advised a global shipping leader on the UAE Corporate Tax aspects of a regional reorganisation, focusing on the Free Zone regime, substance requirements and Pillar Two; conducted tax due diligence for UAE-based clients on regional acquisitions; and drafted and reviewed transactional and fund documentation from a tax perspective, including limited partnership agreements, private placement memoranda, side letters and share purchase agreements.

She has advised multinational clients and private equity firms on the acquisition and disposal of shares in strategic assets such as airports, luxury hotel portfolios, renewable energy projects and healthcare infrastructure, and assisted multinational clients and investment funds on the tax aspects of acquisitions, restructurings, withholding tax exposure and investment platform design.

She holds an LLM in American Law and Tax Law from Boston University (2016) and a Master's Degree in Tax from Paris XII University (2015). She qualified as a lawyer with the Luxembourg Bar in 2020 and has a New York State Bar admission pending in 2026. She speaks French and English.