Attorney at law - Partner

Christian Chéruy

Christian is a member of Loyens & Loeff’s General Tax Practice Group in Brussels. 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 Chéruy

About Christian Chéruy

Christian is a member of Loyens & Loeff’s General Tax Practice Group in Brussels. 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.

He is consistently ranked as one of the leading tax lawyers in Belgium by Chambers & Partners (Europe) and Legal 500 EMEA. Christian is recognised as Lawyer of the Year in tax law in Belgium by Best Lawyers (2016 and 2017 editions). He is also recognised as an expert in tax law by the Best Lawyers guide (2017).

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 is registered at the Brussels bar.

Education

  • Law Degree from the Université Libre de Bruxelles (1985)
  • Degree in tax from La Chambre belge des Comptables (1989)
  • Business Management and Administration from the Université Catholique de Louvain-la-Neuve (1990)

Languages

  • Dutch
  • English
  • French