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Home Experts Christophe Coudron

Christophe Coudron

Counsel


Christophe Coudron started his professional career as an assistant professor and joined Tiberghien from 1999 to 2001 and since 2003.
He focuses amongst others on International and European tax law (mainly income tax), corporate taxation (with a special focus on banks and insurance companies, group reorganizations, fund structures, various aspects of withholding taxes, etc.), personal income tax (special focus on tax aspects relating to investments) and tax litigation.
He assists clients in tax procedures (as well in administrative as in judicial procedures) in Flanders, Brussels and the Walloon Regions (Belgium).
He was the editorial secretary of ‘Tijdschrift voor Financieel Recht’. He is also the author of various (amongst others) tax contributions (‘Fiscoloog’, ‘Fiscale Actualiteit’, ‘Tijdschrift voor Fiscaal Recht’, ‘Tijdschrift voor Financieel Recht’) and he is co-author of the ‘Tiberghien Handboek’ (income from movable property and withholding tax).
Christophe is a member of the International Fiscal Association (IFA), which appointed him as National Branch Reporter for Belgium at the IFA Congress 2019 in London on the subject of taxation of investment funds. 
 

Service(s)
International Corporate Tax Financial Services
Areas of Expertise
Tax Controversy
Fiscal optimization of investments
Fund structuring
Stock Exchange Tax and Tax on securities accounts
Corporate tax and taxation of non-profit entities
Tax aspects of banks and insurance companies
International & EU taxation
Tax litigation
Education
Lic. Iuris, KU Leuven
Tax Graduate, Ecole Supérieure Sciences Fiscales
Languages
English, Dutch, French, German
Professional Experience
Since 1999: Tiberghien
2001 - 2003: Linklaters Belgium
1997 - 1999: Assistant professor KU Leuven
TIBERGHIEN
Christophe Coudron
Counsel
Belgium
Havenlaan 86C
1000 Brussels
+32 2 773 40 00
Authoring and contributions by Christophe Coudron

In this article, we explore the impact of recent Belgian case law on Luxembourg UCIs and their potential to reclaim subscription tax under the Belgium-Luxembourg tax treaty.

Belgium: Investment Funds and Belgian subscription tax under the Belgium-Luxembourg DTT - important recent case law
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The European Court of Justice decided on November 7, 2024, that the levying of withholding taxes on dividends received by foreign insurance companies on their investments relating to unit-linked insurance policies can violate EU law.

Belgium: European Court of Justice case opens up WHT reclaim possibilities for insurance companies
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The Belgian government's proposed draft program law on the cayman tax faces scrutiny for introducing extensive changes, prompting concerns about its logic, potential legal challenges, and its perceived bias towards tax authorities.

CAYMAN TAX 2.1 – sharpened teeth or mere dentures? A first update based on the draft bill as finally submitted to the Belgian parliament.
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