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Patrick Smet



Smet Patrick
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.

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

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

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: 16 SEPTEMBER 2021

Allen & Overy advises Oesterreichische Kontrollbank on USD1.75 bn notes issue

Allen & Overy has advised Oesterreichische Kontrollbank on legal aspects of its issue of USD1.75 billion 0.500% guaranteed global notes due 2024. The notes are guaranteed by the Republic of Austria…

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Forest, green trees

News: 15 SEPTEMBER 2021

Allen & Overy’s ICM Practice Advises on USD500M Sustainability-Linked Bond Issuance for Suzano

Allen & Overy’s International Capital Markets practice advised a syndicate of 10 underwriters in connection with a USD500 million sustainability-linked bond issuance for Suzano S.A. 

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Allen & Overy graphic

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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