Photo, Marie Krug

Marie Krug

Associate
Baker McKenzie BV/SRL

Biography

Marie Krug is an associate in the Tax Practice Group of the Brussels office. She joined Baker McKenzie in September 2019.

Practice Focus

Marie advises international companies on all aspects of corporate tax and assists taxpayers during tax audits and during the administrative and the judicial stage of tax disputes.

Marie has experience advising high-net-worth (HNW) private individuals and financial intermediaries in the field of wealth management. In this context, she advises insurance companies on the tax treatment of insurance products and the use of such products in estate and succession planning.

Representative Legal Matters

  • Defending a major Belgian insurance company and its clients in litigation regarding the tax deductibility of pension premiums and assisting multiple major insurance companies before the constitutional court in the same matter.
  • Defended a private individual and his family in relation to the taxation of the capital gains they realised on shares in a private equity structure.
  • Assisted in litigation concerning beneficial ownership and alleged tax abuse.

Professional Associations and Memberships

  • International Fiscal Association (IFA), Belgian branch - Member

Admissions

  • Brussels~Belgium (2019)

Education

  • Université Libre de Bruxelles (Post-Graduate Tax Degree) (2019)
  • Catholic University of Leuven (Law Degree) (2018)

Languages

  • Dutch
  • English
  • French
  • Co-author, “The New Belgian Securities Account Tax," TEP, 2021
  • Co-author, "Belgian tax measures improving the liquidity and solvency position of corporate taxpayers in the context of COVID-19: the loss carry-back regime and the reconstitution reserve," TBF, 2020
  • Speaker, COVID-19: New Belgian tax measures and other (international) tax considerations, 2020