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Patrick Smet



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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.

Related articles

Modern buildings against a blue sky

Publications: 21 March 2022

Great Fund Insights: The Belgian "European Long-Term Investment Fund" (the ELTIF): A breakthrough?

In Belgium, as in many other EU countries, the ELTIF has not gained a foothold partly due to the absence of an attractive tax regime.

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Publications: 16 March 2022

What ELTIFs’ recent developments mean for the real estate market

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Publications: 10 March 2022

The Belgian “European Long-Term Investment Fund” (the ELTIF): A breakthrough?

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Publications: 19 January 2022

The global minimum tax rate: Are we nearly there yet?

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Experience highlights



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

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Exempt European lawyer, England and Wales, 2004

Admitted as lawyer to the Brussels Bar, 1997

Trainee at the Brussels Bar, Belgium, 1993


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.

Pro-bono experience

  • Advising SOS Kinderdorpen on Belgian tax matters.
  • Advising PATRIZIA Kinderhaus-Stiftung on Belgian tax matters.


Awards & accolades

Belgium Tax Firm of the Year 2013

European Tax Awards, International Tax Review

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Second time winner
Second time winner