Patrick Smet
Partner
Brussels
Patrick Smet
Partner
Brussels
Contact details
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.
Expertise
Practices
Litigation, Arbitration and Investigations
Investigations, Enforcement and Business Crime
Sectors
Qualifications
Professional
Exempt European lawyer, England and Wales, 2004
Admitted as lawyer to the Brussels Bar, 1997
Trainee at the Brussels Bar, Belgium, 1993
Academic
Tax Sciences Degree, Fiscale Hogeschool Brussels (EHSAL), 1994
Law Degree, KU Leuven, 1993
Related articles
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…
Publications: 21 March 2022
Great Fund Insights: The Belgian "European long-term investment fund" (the ELTIF): A breakthrough?
Publications: 16 March 2022
What ELTIFs’ recent developments mean for the real estate market
Experience highlights
Advising AHOLD on all Belgian tax aspects of its EUR25bn cross-border merger with Delhaize.
Advising House of HR in relation to its group reorganization.
Advising Elia on the tax aspects of its EUR1bn acquisition of a controlling stake in 50Hertz. A large number of corporates and capitains of industry in relation to investigations by the Belgian tax fraud authorities.
Expertise
Practices
Litigation, Arbitration and Investigations
Investigations, Enforcement and Business Crime
Sectors
Qualifications
Professional
Exempt European lawyer, England and Wales, 2004
Admitted as lawyer to the Brussels Bar, 1997
Trainee at the Brussels Bar, Belgium, 1993
Academic
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.
Recognition
really top tier and one of the best in the business”, who “masters his trade and knows how to make a point and be succinct.
Chambers Europe, 2018
is a star individual in his field
Legal 500, 2018
He is up there as one of the best - he can translate the law into practical specifics, is commercial and can negotiate well.
Chambers Europe, 2017
Awards & accolades
Belgium Tax Firm of the Year 2013
European Tax Awards, International Tax Review
Read more Belgium Tax Firm of the Year 2013