Patrick Smet
Partner
Brussels

Patrick Smet
Partner
Brussels
Contact Details
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.
Office
Brussels
Allen & Overy (Belgium) LLP
Tervurenlaan 268A avenue de Tervueren
Brussels
1150
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
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.

Office
Brussels
Allen & Overy (Belgium) LLP
Tervurenlaan 268A avenue de Tervueren
Brussels
1150
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
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
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.
News & insights

News: 05 MARCH 2021
Allen & Overy advises Aviva on the disposal of its insurance businesses in Italy
Allen & Overy has advised Aviva on the disposal of its insurance businesses in Italy. The deal, announced on 4 March 2021, is one of the most significant M&A deals in the insurance sector in recent…
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Publications: 05 MARCH 2021
Podcast: How does a material adverse change clause work in these uncertain times?
The enforceability of material adverse change clauses (“MAC clauses”) in commercial contracts is an area which has come under increased scrutiny in the wake of the Covid-19 pandemic.
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Publications: 29 APRIL 2020
Covid–19 coronavirus: a cross-jurisdictional update on the pandemic’s impact on tax regulations
The Covid-19 coronavirus pandemic currently spreading across Europe, Asia-Pacific and the United States has resulted in an unprecedented demand for urgent tax relief measures across industries and…
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Publications: 20 MARCH 2020
A toolkit for enterprises affected by Covid-19 coronavirus in Belgium
Many enterprises are suffering significant economic consequences as a result of the Covid-19 coronavirus epidemic and the far-reaching measures taken by the Belgian government in that context.
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