Philippe Lion

Philippe Lion

Baker & McKenzie CVBA/SCRL


Philippe Lion is a partner in the Firm's Brussels office, where he advises Belgian and foreign companies on all aspects of corporate and international tax.

Mr. Lion has written landmark articles in relation to certain Belgian anti-avoidance provisions and the Belgian participation exemption regime. He also lectures on international tax planning at the Solvay Brussels School of Economics and Management.

Practice Focus

Mr. Lion mainly advises on corporate and international taxation. He assists in inbound and outbound planning strategies as well as M&A. His practice also covers real estate transactions.

Representative Legal Matters

  • Involved in a number of intragroup restructuring projects as well as pre-transaction restructurings.

  • Advising a US multinational on the Belgian tax aspects of the reorganization of its Europe-wide supply chain structure following a recent acquisition in Europe.

  • Advising a major Belgian financial institution in relation to the tax aspects of an acquisition structure designed to secure the long term occupation of certain premises.

  • Assisting a major Belgian financial institution in relation to the Belgian and foreign tax aspects of a complex deal proposal for the acquisition of a EUR185 million interest in a Luxembourg SICAV.

  • Assisting a German real estate investment fund in relation to the acquisition of a Belgian real estate property under existing split.

  • Assisting a Belgian real estate group in relation to the tax aspects of the acquisition of a major shopping centre.

Professional Associations and Memberships

  • International Fiscal Association - Member

  • Solvay Brussels School of Economics and Management - Lecturer, Executive Master in Tax Management, "International Tax Planning"


  • Brussels~Belgium (2003)


  • King's College London, UK (Master of Laws LL.M. Taxation) (1991)
  • Juristenaustauschprogramm in Germany (Tübingen-Düsseldorf) (DAAD) (1990)
  • Ecole Supérieure des Sciences Fiscales of Brussels (Post Graduate Degree Taxation magna cum laude) (1989)
  • Catholic University of Leuven (Law Degree cum laude) (1988)


  • Dutch
  • English
  • French
  • German

Author,  “Conflicts in the attribution of income to a person,” Belgian Report for the IFA Congress in Kyoto

Lecturer, "International Tax Planning" at the Master in Tax Management of the Solvay Business School, Brussels