Christian Chéruy (1959), attorney at law, is a former Managing Partner of Loyens & Loeff Belgium and member of the General Tax practice group in Brussels. Christian's practice focuses on a broad range of international and domestic corporate tax issues. These issues include inward investments, holding and financing structures (including the notional interest deduction), corporate restructuring (including cross-border reorganisations), transfer pricing and thin capitalisation, withholding tax requirements, double tax treaty matters, corporate and structured finance projects, mergers and acquisitions, real estate and private equity partnerships. He advises on the taxation of intellectual property and the availability of tax relief in respect of R&D. He also advises individuals on wealth optimisation techniques. Christian has considerable experience in handling ruling requests and in tax disputes including negotiating settlements with the Belgian tax authorities. Christian is a frequent speaker at tax conferences on a wide range of tax issues such as international structuring for multinational corporations, transfer pricing, asset financing and securitisations, and European Union harmonisation. He is a member of the Brussels Bar. He has also written extensively on tax-related subjects and is the author of a reference work on the legal, accounting and tax aspects of Belgian holdings. He is named as a leader in his field in a number of directories, including Legal 500 and Chambers.

Education
Law degree, Vrije Universiteit van Brussel, 1985
Degree in Tax, La Chambre belge des Comptables, Brussels, 1989
Degree in Business Management and Administration, Université Catholique de Louvain, 1990