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Patrick Smet



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Patrick Smet



Patrick is a partner in the Brussels office of the firm, and the head of the firm’s Belgian tax department. One of the top tax lawyers in Belgium, Patrick has approximately 30 years of high-level tax experience.

His work covers a wide range of tax matters, including M&A tax, financial tax, private equity tax, incentives tax, and tax risk management. On the contentious side, he has extensive experience in tax dispute resolution, representing clients in tax investigations, administrative controversies, and tax litigation.

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.

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Publications: 12 January 2023

OECD Pillars: Full steam ahead

2023 is set to be a year of change for the global tax landscape. After many years of negotiation, development and consultation, implementation of the OECD’s Pillar One and Pillar Two reforms to…

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Publications: 21 March 2022

Great Fund Insights: The Belgian "European long-term investment fund" (the ELTIF): A breakthrough?

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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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Experience highlights



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