Mr Christian Chéruy > Loyens & Loeff > Brussels, Belgium > Lawyer Profile
Loyens & Loeff Offices
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Mr Christian Chéruy
Christian is a member of the Loyens & Loeff International Tax Services Practice Group and heads the Tax Controversy and Litigation Team in Belgium. He is also a former Head of Tax, a former Country Managing Partner and a former non-executive Chairman of the Loyens & Loeff Benelux Board.
Christian’s practice covers a broad range of international and domestic corporate tax issues. These issues include inward investments, holding and financing structures (including the notional interest deduction), corporate restructurings (including cross-border reorganisations), transfer pricing and thin capitalisation rules, withholding tax requirements, double tax treaty matters, corporate and structured finance projects, mergers and acquisitions, real estate and private equity partnerships. He advises on the taxation of intellectual property and the availability of tax relief in respect of R&D. He also advises individuals on wealth optimisation techniques.
Christian also heads the Belgian Tax Controversy and Litigation Team. Christian provides assistance at every stage of the resolution process from audit examination to tax appeals and, where necessary, tax litigation. He frequently acts on behalf of taxpayers in negotiations with the Belgian Revenue Services, and particularly with the Special Tax Investigation Brigade. He also has considerable experience in handling Alternative Dispute Resolution processes, i.e. ruling requests and advance pricing agreements.
Christian is a regular speaker at conferences on a wide range of (international) tax issues and tax controversy topics. He has also written extensively on tax-related subjects and is the principal author of a leading treatise analysing the legal, accounting and tax aspects of Belgian holding companies.
Christian has been registered at the Brussels Bar (Nederlandse Orde van Advocaten) since 2001.
2008: Partner, Loyens & Loeff; 2001: Partner, Loyens; 1997: Partner, Loyens & Volkmaars & Vanhaute; 1991: Senior Tax and Legal Consultant, Loyens & Volkmaars; 1989: Independent Tax and Legal Consultant; 1987: Senior Tax and Legal Consultant, Coopers & Lybrand; 1981: Assistant Manager, Kulinckx & C°.
Christian works in French, Dutch and English.
International Bar Association, International Fiscal Association, Belgian Association of Tax Lawyers.
Christian holds a Law degree from the Université libre de Bruxelles (Belgium, 1985), a degree in Tax from La Chambre belge des Comptables (Brussels, Belgium, 1989) and a degree in Business Management and Administration from the Université catholique de Louvain (Louvain-la-Neuve, Belgium, 1990).
Loyens & Loeff‘s team provides standalone advice on the full range of domestic and international tax matters for clients in industries such as energy, real estate, retail, automotive and food and drink, among others. It also works closely with other departments, such as corporate, real estate, banking and finance, and employment. With this multidisciplinary approach the firm provides transactional support and also assists with state aid cases and corporate investigations. It also has a strong capability in the transfer pricing arena, where practice head Natalie Reypens leads a specialist group advising on transfer pricing policies, the set-up and conversion of business models, restructurings, profit allocation to permanent establishments and disputes. Xavier Clarebout is experienced in the tax aspects of corporate restructurings, M&A and structured finance transactions, among other areas. Saskia Lust and Nicolas Bertrand specialise in advising high-net-worth individuals and families on wealth optimisation techniques. Bertand was part of a cross-office team which assisted a client with the restructuring of its intragroup financing and treasury activities. Other key figures include Christian Chéruy, who leads the Belgian tax controversy and litigation group, Marc Dhaene, Bert Gevers and senior associate Aldo Engels.