Dr. Boniface Luhende

Managing Partner

  • Tax Law
  • Corporate Law
  • Regulatory Compliance
  • Litigation
  • Oil and Gas & Mining Law
  • Investment Law
  • International Trade
  • Finance Law
  • * Tel: 255 (22) 266 4207
  • * Cel: +255 753 527 589
  • * Email: bluhende@lunolaw.co.tz
Professional Memberships
  • * Tanganyika Law Society
  • * East African Law Society
  • * English
  • * Swahili

Dr. Luhende is a tax and corporate lawyer with both academic and practical experiences. He specializes in mining and upstream oil and gas sectors with particular focus on taxation and royalties, Mining Development Agreements (MDAs), Production Sharing Agreements (PSAs), Concessions and Host Government Agreements (HGAs) and general regulatory and compliance enforcement issues. Dr. Luhende also has experience and keen interests in tax dispute resolution, competition law and general corporate and commercial work. Dr. Luhende has researched intensivelyand published in areas of mining law, oil and gas law, tax law, and corporate law.

Besides legal practice, Dr. Luhende works a Lecturer at the University of Dar es Salaam School of Law (Tanzania) since 2009. Currently, Dr. Luhende teaches tax law, law of business associations, and law of contract at undergraduate level; advanced taxation, income tax law, indirect taxes and international taxationat the postgraduate level. Dr. Luhende previous work experience includes one and a half year work as an Assistant Tax consultant at PriceWaterhouseCoopers Tanzania, Assistant editor Tanzania Tax Law Report (2006-2011 Edition), and editor Tanganyika Law Reports (2017 version).

Dr. Luhende also worked as Project Leader for the World Bank Group’s African Mining Legislation Atlas (AMLA) Project, developed in partnership with the African Legal Support Facility (ALSF) and the University of Cape Town from 2014-2018. He is also Project Leader for the Mineral Law in Africa (MLiA) Project, hosted by the University of Cape Town. Further, Dr. Luhende is a visiting lecturer at the University of Cape Town where he teaches oil and gas taxation and royalties, oil and gas contracts negotiations and mineral royalties & taxation.

Between 2017 and 2018, Dr. Luhende was one of the local counsel in the negotiations and drafting of the Host Government Agreement (HGA) for the East African Crude Oil Pipeline (EACOP) project while working as an advocate at FB Attorneys. Dr. Luhende has also represented several oil & gas and mining companies in securing award forexploration and production rights, structuring, negotiating and implementing acquisitions and disposals of exploration and production assets in Tanzania, and developing exploration and production projects. Furthermore, Dr. Luhende has created a local content compliance matrix for companies in the extractive sector as well as their sub-contractors.

Education background
  • Doctor of Philosophy in Oil and Gas Taxation (PhD) – University of Cape Town (South Africa, 2017)
  • Post Graduate Diploma in Legal Practice (PGDLP) – Law School of Tanzania (Tanzania, 2013)
  • Master of Laws (LL.M) – University of Dar es Salaam, (Tanzania, 2011)
  • Bachelor of Laws (LL.B with Honours) – University of Dar es Salaam (Tanzania 2008)