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Sébastien Watelet

Sébastien Watelet

Partner Tax

Tax Law / Corporate Law and M&A / Intellectual Property - Data Protection Law / Sports Law / Litigation and Arbitration

+32 2 747 40 07
sebastien.watelet@be.Andersen.com
Sébastien Watelet
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Clear, creative and rigorous legal solutions and a total commitment to defending your interests.

A member of the Brussels Bar since 2002, Sébastien Watelet is known for his expertise in various areas of law, in particular tax, white-collar Crime, corporate law and intellectual property law.

He advises clients on complex legal issues and is involved in disputes with the tax authorities at all stages, from pre-litigation to court proceedings. He regularly negotiates with the tax authorities, the Ruling Commision and members of the Finance Minister’s Cabinet.

He has developed particular expertise in the taxation of intellectual property. He advises companies of all sizes and their directors on the strategy to follow to optimize the tax treatment of income from intellectual property, especially copyrights. He also advises his clients on how to benefit from tax deductions, such as the deduction for income from innovation or the Tax-Shelter. He has obtained several rulings on the tax treatment of royalties in professions such as journalists, computer experts, advertising agency designers, teachers and artists.

He also speaks regularly on these topics, notably for the UCM, Forum For the Future, OECCBB and …. cafés-conseils. He also trains employees of trustees in corporate and intellectual property taxation.


Publications:

  • “La fiscalité du droit d’auteur et des droits voisins”, Anthémis, 2021, Series “Collection de l’OECCBB”
  • “Rémunération des dirigeants d’entreprise – Perspectives sociales et fiscales”, Anthémis, 2013
  • “Optimisation fiscale et financière des successions et héritages”, Anthémis, 2012
  • “Fiscalité des dirigeants de PME innovantes”, in X., “Créer une entreprise innovante – Aspects fiscaux et juridiques spéciaux”, Anthémis, 2012, p. 197-267
  • “L’auteur, l’artiste et le fisc”, Anthémis, 2010
  • “Optimisation fiscale des biens immobiliers”, Anthémis, 2007

Expertises

IP and Data Protection Law

IP and Data Protection Law

Tax Law

Tax Law

Litigation and Arbitration

Litigation and Arbitration

Sports Law

Sports Law

Corporate Law and M&A

Corporate Law and M&A

Qualification

  • Master of Laws - KU Leuven (Katholieke Universiteit van Leuven) - 1999
  • Degree in Legal Studies (Bachelor of Law - LLB) - Kings College London - 1999
  • Specialized Master in Tax Law - ULB (Université Libre de Bruxelles) - 2000
  • Master of Intellectual Property Law - KU Leuven (Katholieke Universiteit van Leuven) - 2015

Languages

  • French
  • Dutch
  • English

Legal News

No Exact Correlation Required Between Expenses Relating to a Holiday Residence and Benefits in Kind

03.11.2026

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Tax Law, Andersen in Belgium

No Exact Correlation Required Between Expenses Relating to a Holiday Residence and Benefits in Kind

In its judgment of 18 June 2026, the Belgian Court of Cassation settled an important question concerning the deductibility of expenses incurred in making a holiday residence available to a company director: must these expenses be capped at the amount of the benefit in kind (BIK) taxed in the hands of the director? The Court answered in the negative.

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Copyright and Tax Abuse: The Court of Cassation Gets Its Wires Crossed!

03.11.2026

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Tax Law, Andersen in Belgium

Copyright and Tax Abuse: The Court of Cassation Gets Its Wires Crossed!

In a rather surprising judgment of 14 September 2026 (F.23.0097.F), the Belgian Court of Cassation failed to correctly identify the legislature's objectives when introducing the flat-rate tax regime for copyright and related rights income. The courts should swiftly distance themselves from this judgment!

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Our Partner Sébastien Watelet at Cafés-Conseils

02.11.2026

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Tax Law, Event

Our Partner Sébastien Watelet at Cafés-Conseils

On December 3rd our Tax Partner Sébastien Watelet will hold a conference during the 3rd edition of Inspirations, a Cafés-Conseils (UCM) event dedicated to accounting professionals.

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Ex officio taxation: No “surprise” income without prior notice of adjustment

30.10.2026

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Tax Law, Andersen in Belgium

Ex officio taxation: No “surprise” income without prior notice of adjustment

In its judgment of 8 May 2026, the Court of Cassation reaffirmed an important limitation on the tax authorities’ power to impose an assessment ex officio: where a taxpayer is assessed ex officio for failing to respond to a notice of adjustment, the assessment may only be based on income already identified in that notice. The tax authorities cannot introduce additional income that the taxpayer has never had an opportunity to challenge.

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Sébastien Watelet - Andersen in Belgium