Olivier Bertin

I am a leading lawyer in tax litigation and tax controversy in Belgium and a teaching professor (tax litigation) at two Belgian universities. I also have complementary experience in other areas of tax law such as restructurings, tax planning for companies, due diligences, advance tax rulings, local taxes, stock option plans, international employment.

Specialising in tax from day one, my aim is to make the matter clear and understandable for the clients, then to indicate the possible savings, the recommended actions and the risks attached, if any. Our clients must be in a position to take a decision based on our opinion, which should be easily understandable. Case law and legal scholars' opinions are the foundation of the advice at a given time.

In litigation, the client must be defended firmly, but the way the arguments are put forward should leave the door open for a negotiated solution. My experience shows that disputes may be terminated at the administrative level of litigation with satisfactory results for both parties.

In court, my aim is to present short, structured written pleadings. Afterwards, the judge simply should be convinced that it is easier and simpler to find for the taxpayer. Pleading is an essential element of judicial tax litigation, and debates are nothing more or less than a first opportunity to convince the Court. It should be prepared with the same care as the written submissions and the lawyer must be able to answer all of the judge's questions.