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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

close up image of pillars outside a court house

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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View of an airplane from the departure lounge in an airport

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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