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Loyens & Loeff

Work +32 2 743 43 43
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Amsterdam, Brussels, Hong Kong, London, Luxembourg, New York and 5 more
Loyens & Loeff, Christian Chéruy, Brussels, BELGIUM

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Christian Chéruy

Work +32 2 743 43 43
Loyens & Loeff

Work Department

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).



Within: Leading individuals

Christian Chéruy - Loyens & Loeff

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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