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Loyens & Loeff

Work +32 2 743 43 43
Fax +32 2 743 43 10
Amsterdam, Brussels, Hong Kong, London, Luxembourg, New York and 5 more
Loyens & Loeff, Marc Dhaene, Brussels, BELGIUM

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Marc Dhaene

Work +32 2 743 43 43
Loyens & Loeff

Work Department

Marc is a member of the Loyens & Loeff’ International Tax Services Practice Group in Belgium. He also is a member of the German Desk and of the Belgian Tax Controversy and Litigation team.


Marc’s practice covers a broad range of international and domestic corporate tax issues such as inward investments, holding and financing structures, corporate restructuring (including cross-border reorganisations), transfer pricing, tax treaty issues, withholding tax requirements, corporate and structured finance projects, as well as mergers and acquisitions.

Marc also provides assistance at every stage of the resolution process from audit examination to tax appeals and if necessary, tax litigation. Marc acts frequently on behalf of the taxpayer in negotiations with the Belgian Revenue Services, especially the special Tax Investigation Brigade. He also has considerable experience in handling Alternative Dispute Resolution processes, i.e. ruling requests and advance pricing agreements.

Marc regularly publishes on tax related subjects and gives lectures and seminars on various aspects of corporate tax law such as the Belgian holding regime, transfer pricing, anti-abuse provisions, undervaluation of assets, tax treatment of partnership structures and tax treatment of mergers.

Marc is a Lecturer at Vrije Universiteit Brussel. Marc is also a member of the Editorial Board of several leading Belgian tax journals, such as Tijdschrift voor Fiscaal Recht (TFR) and Fiscoloog.

He has been a member of the Brussels Bar (Nederlandstalige Orde van Advocaten) since 1998.


2008: Local Partner, Loyens & Loeff; 1998: Associate, Loyens & Loeff.


Marc works in Dutch, English and French.


International Fiscal Association, Belgian Association of Tax Lawyers and Fiskofoon VZW.


Marc holds a Law degree from KU Leuven (Belgium, 1997). He further specialised in Tax Law at Vlaamse Economische Hogeschool (Brussels, Belgium, 1998) and company law at Katholieke Universiteit Brussel (Belgium, 1998).



Within: Tax

Loyens & Loeff's team, which¬†delivers 'value for money',¬†is praised by clients for being 'responsive, flexible and creative'. It forms part of a larger group that has a strong Benelux presence. In addition to having a first-rate reputation in corporate tax, the firm fields specialists in various other areas.¬†Christian Ch√©ruy,¬†Marc Dhaene,¬†Caroline Docclo¬†and¬†Bert Gevers¬†are experienced in assisting clients with filing tax returns,¬†the checking process by the Belgian Tax Administration, administrative appeals and criminal litigation. Practice head¬†Natalie Reypens¬†leads a team that¬†advises clients on a wide range of transfer pricing issues.¬†Saskia Lust¬†and¬†Nicolas Bertrand¬†are particularly knowledgeable about issues specific to family businesses, entrepreneurs and high-net-worth individuals.¬†Gunther Valkenborg¬†specialises in compensation and benefits issues. On the transactional side, Ch√©ruy and senior associate¬†J√©r√īme Wauthier¬†advised CTH on the tax aspects of its $2.8bn acquisition of Nestl√©'s US confectionery business in 2017.

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Legal Developments by:
Loyens & Loeff

  • New reporting obligations for Luxembourg securitisation vehicles

    Recognising the close links between the securitisation activities of financial vehicles corporations engaged in securitisation transactions (FVCs) and monetary financial institutions, the European Central Bank (ECB) has adopted on December 19, 2008 Regulation (EC) No 24/2009 concerning statistics on the assets and liabilities of FVCs (the ECB Regulation).
    - Loyens & Loeff

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