Christian Chéruy is a member of Loyens & Loeff’s general tax practice group in Brussels. He is the former head of tax and partner.
Mr Chéruy’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.
Mr Chéruy also heads the Belgian tax controversy and litigation team. He 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 Europe and The Legal 500.
Mr Chéruy is a regular speaker at conferences on a wide range of (international) tax issues and the author of a leading treatise analysing the legal, accounting and tax aspects of Belgian holding companies.