Patrick Smet Tax Law - Belgium

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Allen & Overy
268A avenue de Tervueren
Brussels 1150

Tel: +32 2 780 24 31
Fax: +32 2 780 2222


Patrick is the head of the Belgian Tax practice. He specialises in M&A tax, financial tax, incentives tax, tax dispute resolution and tax risk management.

He is the author of a manual on Belgian withholding tax and published numerous articles in national and international tax reviews. He regularly lectures on tax related topics and is a director of the International Fiscal Association’s executive committee, Belgian branch.

Patrick is consistently recommended by several independent legal directories.

Tax Law Practice:

Our clients require a seamless, multi-jurisdictional tax advisory service, whether on a stand-alone basis or as an integral part of the full legal service offered by Allen & Overy.

That’s why, with over 100 tax specialists across our international network, we are able to offer both domestic and cross-border advice wherever our clients need it, whether they are financial institutions, corporate entities, or funds.

The depth and breadth of our knowledge ensures that we are able to support our clients’ business needs successfully and provide high quality, innovative tax solutions in the increasingly complex area of tax legislation and practice.

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