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Home Experts Rik Smet

Rik Smet

Counsel


Rik graduated as Master of Laws (UGent) and obtained a Master after Master in Tax Law (University of Antwerp). After two years of practical experience, Rik worked on a proposal to reform personal income tax on behalf of the Minister of Finance. He then became an assistant at the University of Antwerp and worked on a doctoral thesis entitled "Tax Treaty Making in Federations", which he successfully defended in 2020. In addition, he is the author of several publications in tax law in the broad sense.

After an academic career of 6 years in total, he joined the Tiberghien office in 2020, where he mainly focuses on European and international tax law cases.

Areas of Expertise
International and European taxation
Corporate income tax
Tax law (general principles)
Double tax conventions
Multi-layeredness in taxation
Customs
Education
Doctor of Laws, 2020
University of Antwerp
Continued Education Customs & Excise duties (2020)
LLM in Tax Law, 2013
University of Antwerp
Master of Laws, 2011
Ghent University
Languages
Dutch, English, French
TIBERGHIEN
Rik Smet
Counsel
Belgium
Havenlaan 86C
1000 Brussels
+32 277 340 00
Authoring and contributions by Rik Smet

The Belgian tax authorities (FPS Finance) announced that from 2 September 2024 multinational enterprises (MNE) and large domestic groups subject to the minimum tax for MNE groups and large domestic groups (Pillar 2) can start their Pillar 2 related prepayments.

Belgium: Pillar Two prepayment system
Read more

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