
Partner Tax
Tax Law / Corporate Law and M&A / Intellectual Property - Data Protection Law / Sports Law / Litigation and Arbitration
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Take the testA 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:
Expertises
IP and Data Protection Law
Tax Law
Litigation and Arbitration
Sports Law
Corporate Law and M&A
Qualification
Languages

03.11.2026
•Tax Law, Andersen in Belgium
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.

03.11.2026
•Tax Law, Andersen in Belgium
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!

02.11.2026
•Tax Law, Event
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.

30.10.2026
•Tax Law, Andersen in Belgium
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.