Thomas Gernay

Thomas Gernay

Baker & McKenzie CVBA/SCRL


Thomas Gernay is a senior associate in the Tax Practice Group of the Brussels office. He joined Baker McKenzie in 2018. He gained experience in tax law in private practice and academia.

Practice Focus

Thomas primarily advises on corporate tax aspects, with a focus on international and European tax issues.

His practice covers general tax advisory work for international transactional matters and complex litigations. Moreover, he developed a particular expertise in the private equity market, including fund structuring, compensation related issues and acquisition/finance structuring.

Professional Associations and Memberships

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


  • Brussels~Belgium (2010)


  • University of Oxford (MSc Taxation James Bullock Scholar) (2018)
  • Katholieke Universiteit Leuven (Master in Management) (2011)
  • Katholieke Universiteit Leuven (Law Degree) (2010)


  • Dutch
  • English
  • French
  • Italian


Author, "Geen aftrek interest i.v.m. kapitaalvermindering en dividend?," Fisc. 1487, 2016

Co-author, "Europa op kruissnelheid?," TFR 131, 2015

Co-author, "DBI-aftrek door gedeeltelijk afzien vrijstelling inrichtingswinsten?," Fisc 1448, 2015

Author, "Imfeld & Garcet," Highlights & Insights on European Taxation, 2013

Co-author: "Dubbele belasting op Franse dividenden: derde keer goede keer," Fisc. Int. 336, 2011