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.
Expertise
Practices
Litigation, Arbitration and Investigations
Investigations, Enforcement and Business Crime
Sectors
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.
Expertise
Practices
Litigation, Arbitration and Investigations
Investigations, Enforcement and Business Crime
Sectors
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: 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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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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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.
Read more