Olivier Van Baelen
Olivier Van Baelen is a counsel in the Tax Practice Group in the Brussels office.
Olivier supervises the Belgium’s VAT practice. He joined Baker McKenzie in 2017 after several years of experience in a Big 4 and as a tax lawyer in a leading Belgian taxation law firm, where he gained a decade of experience in indirect taxes, real estate taxation, and tax litigation.
Olivier has 10 years + of extensive experience in controversy and advisory work, particularly in VAT and Customs.
Olivier advises clients on all kinds of indirect tax issues and represents clients in every stage of indirect tax disputes (e.g., assistance during tax audits, filing tax complaints and representation before the Courts). He has also extensive experience in customs / TP valuation ruling applications.
In addition to his practice, he has contributed various articles on indirect taxation and has participated in various tax seminars.
Representative Legal Matters
- Defended a US multinational before the EU General Court of Justice.
- Assisted several multinationals with multiple due diligence and acquisition structuring projects.
- Assisted several multinationals in customs valuation / transfer pricing ruling requests.
- Assisted a leading net lease REIT on the indirect tax aspects of numerous real estate acquisitions in Belgium.
- Assisted with multiple due diligence and acquisition structuring projects.
- Assisted several leading sports betting companies as well as companies in the healthcare, real estate, financial and insurance sector with VAT-related issues.
- Defended a leading US travel commerce platform in a VAT litigation before the Court of Appeal (Brussels) on the application of VAT Fixed Establishment rules.
Professional Associations and Memberships
- International Fiscal Association (IFA), Belgian branch - Member
- Belgian Association for Tax Lawyers - Member
- Brussels~Belgium (2007)
- Katholieke Universiteit Leuven (Post Graduate Degree in Tax) (2004)
- Université Catholique de Louvain (Master in Law) (2003)
- University of Ottawa (Exchange Program) (2003)
- Facultés Universitaires Saint-Louis (Bachelor in Law) (2000)
Publications and Presentations
- Co-author, "European Union: CJEU issues judgment on tax authorities' right to question input VAT deductions", Baker McKenzie, InsightPlus, 27 Feb 2023
- Co-author, "EU: European Court of Justice clarifies concept of related persons for customs purposes", Baker McKenzie, Import and Trade, 1 July 2022
- Speaker, "Belgium: Ahead of Tax - Where Direct and Indirect Tax interplay", Baker McKenzie, InsightPlus, 25 October 2022
- Co-author, "European Union: The EU approach on the concept of VAT FE, in particular through a subsidiary", Baker McKenzie, InsightPlus, 21 Apr 2022
- Co-author, "FAQ and Reporting Forms Published by the Tax Authorities to Implement and Clarify the DAC 7 "light" Reporting Obligation(s)," Baker McKenzie InsightPlus, 21 January 2022
- Co-author, "Europe: The 2020 Call-off Stock Arrangements" Baker McKenzie InsightPlus, 17 December 2020