Cookies on our website

We use cookies on our website. To learn more about cookies, how we use them on our site and how to change your cookie settings please view our cookie policy.

Read more Close
Skip Ribbon Commands
Skip to main content
Sign In


Contact details

Allen & Overy (Belgium) LLP
Tervurenlaan 268A avenue de Tervueren

Telephone icon+32 2 780 24 31
Send email

Download contact detailsDownload contact details View officeView office

  Patrick Smet



Patrick heads the Tax department and has more than 25 years of experience, advising on a wide range of tax matters, including M&A tax, financial tax, incentives tax, tax dispute resolution and tax risk management. He has extensive experience in advising clients on tax investigations.

Patrick is the author of a highly respected manual on Belgian financial tax and regularly publishes articles in domestic and international tax reviews. Since many years, he has been recognized as one of the few Tier 1 tax lawyers in Belgium.

Professional qualifications

Exempt European lawyer, England and Wales, 2004

Admitted as lawyer to the Brussels Bar, 1997

Trainee at the Brussels Bar, Belgium, 1993

Academic qualifications

Tax Sciences Degree, Fiscale Hogeschool Brussels (EHSAL), 1994

Law Degree, KU Leuven, 1993

Published work

P. Smet, Commentary on the new ebitda interest limitation, in Fiscoloog/Fiscologue, December 2018

P. Smet, Interview on new social security position regarding share plans, in De Tijd, September 2018

P. Smet, Commentary on cash compensation techniques, in Fiscoloog/Fiscologue, May 2018

P. Smet, S. Rutten, The impact (from a corporate and tax perspective) of Corporate Actions on Warrants, in TRV 2007

P. Smet, Handboek Roerende Voorheffing, 2003, Biblo, Kamlthout, 526 p.

Find a lawyer

  • Expertise

  • Search Clear

  • Add comment (optional)