Loyens & Loeff

Christian Chéruy

Visitors address

Woluwe Atrium
Neerveldstraat 101-103
B-1200 Brussels

Christian Chéruy

  • Attorney at law
  • Partner

Christian is a member of the Loyens & Loeff International Tax Services Practice Group. He is also a former Head of Tax, a former Country Managing Partner and a former non-executive Chairman of the Loyens & Loeff Benelux Board.

Christian's practice covers 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 restructurings (including cross-border reorganisations), transfer pricing and thin capitalisation rules, 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 also heads the Belgian Tax Controversy and Litigation Team. Christian provides assistance at every stage of the resolution process from audit examination to tax appeals and, where necessary, tax litigation. He frequently acts on behalf of taxpayers in negotiations with the Belgian Revenue Services, and particularly with the Special Tax Investigation Brigade. He also has considerable experience in handling Alternative Dispute Resolution processes, i.e. ruling requests and advance pricing agreements.

He is consistently ranked as a leading expert by Chambers & Partners (Europe), Legal 500 EMEA (Hall of Fame category), ITR World Tax and Who's Who Legal. He has also been recognised as Lawyer of the Year in tax law in Belgium by Best Lawyers (2016 and 2018 editions) and appears in the Tax Controversy Lawyers Guide 2017, an International Tax Review publication.
Christian is a regular speaker at conferences on a wide range of (international) tax issues and tax controversy topics. He has also written extensively on tax-related subjects and is the principal author of a leading treatise analysing the legal, accounting and tax aspects of Belgian holding companies.

Christian has been registered at the Brussels Bar (Nederlandse Orde van Advocaten) since 2001.



Christian holds a Law Degree from the Université Libre de Bruxelles (1985), a Degree in tax from La Chambre belge des Comptables (1989) and a Degree in Business Management and Administration from the Université Catholique de Louvain-la-Neuve (1990).


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