Tax law has been a strong point of the firm since its foundation. Liedekerke’s Tax Group consists of 32 tax specialists, including 10 partners, 9 senior associates and 13 junior associates.
The team assists Belgian and foreign clients in all aspects of tax law as it affects corporations, their managers and their shareholders. Our tax practice covers both advisory work and advocacy before the tax authorities, the Belgian courts (including the Court of Cassation and the Constitutional Court) and the Court of Justice of the European Union.
The majority of the partners and a number of associates in the Tax Group hold academic positions at universities and colleges. The team’s members regularly publish books and articles on tax issues and are frequent conference speakers in Belgium and abroad.
A. EUROPEAN AND INTERNATIONAL TAX LAW
B. INCOME TAXATION
C. TAXATION OF REAL ESTATE
D. INSURANCE AND FINANCIAL PRODUCTS
E. INCENTIVE SCHEMES AND PENSION FUNDS
F. WEALTH AND INHERITANCE PLANNING
G. TAXATION OF PERFORMERS AND SPORTSPEOPLE
H. VAT
I. TAX LITIGATION
A. EUROPEAN AND INTERNATIONAL TAX LAW
We give advice on the application of double taxation treaties, or the compliance of Belgian domestic law with European directives and regulations. We also act in referring questions to the Court of Justice of the European Union for preliminary rulings or in procedures before the Commission on instructions from groups or federations of undertakings.
B. INCOME TAXATION
We advise on the tax aspects of mergers and acquisitions, restructurings, joint-ventures, management buy-outs, stock-market flotations and other operations. We apply for and negotiate accords with the authorities, especially in relation to transfer pricing and company reorganisations.
C. TAXATION OF REAL ESTATE
We give advice on the tax aspects of transactions involving real estate (acquisition or transfer of real estate companies, financial operations such as capital leases or sale and leaseback deals, operations by close-ended real estate investment funds, etc.).
D. INSURANCE AND FINANCIAL PRODUCTS
We have extensive expertise in the taxation of insurance companies and are frequently consulted to design and launch new financial products.
E. INCENTIVE SCHEMES AND PENSION FUNDS
We act in the design and implementation of incentive schemes for Belgian firms and MNCs. We craft individual structures and advise on the tax aspects, and on the employment law, company law and financial law aspects affecting the schemes. We are frequently consulted by pension funds on tax issues affecting their particular field of operations.
F. WEALTH AND INHERITANCE PLANNING
We advise in matters of wealth and inheritance planning (gift duty or inheritance tax, property-holding companies, trusts and foundations, transfers of tax residence, retirement plans, etc.).
G. TAXATION OF PERFORMERS AND SPORTSPEOPLE
Our client base includes performers and sportspeople, publishing houses, production companies, event organisers and federations, which consult us on questions of tax law, intellectual property rights and contract law in relation to their business.
H. VAT
We advise on the VAT aspects of real estate and financial transactions. We assist clients in dispute resolution proceedings, including before the Court of Justice of the European Union, and we advise on compatibility issues between the VAT laws of the member states and EU directives.
I. TAX LITIGATION
The prevention and resolution of disputes with the tax authorities represent a major portion of the department’s practice. Advocacy practice and hard, seasoned experience in the various fora for the resolution of tax disputes are paramount. Our lawyers appear before all the national courts, including the Court of Cassation and the Constitutional Court. They also plead before the European courts, particularly the Court of Justice of the European Union in the context of references for preliminary rulings.