Lizelotte is a highly respected tax lawyer with extensive experience in tax controversy - including audits, litigation, dispute resolution, recovery measures and state liability claims - and advise on strategic risk management in contentious tax matters. Her experience covers corporate and personal income tax, as well as indirect taxes and criminal tax law. Lizelotte is particularly renowned for her expertise regarding the fundamental rights of taxpayers. Her expertise spans both domestic and international tax matters, and she is known for her strategic insight, technical excellence, and client-focused approach.

Prior to joining Loyens & Loeff, Lizelotte held senior roles at leading law firms and regularly represented clients in high stake tax litigations. She is also an active contributor to the tax law community, serving as vice-treasurer of the Belgian branch of the International Fiscal Association, regularly publishing on tax procedural matters, and regularly speaking at domestic and international conferences.

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Memberships

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IFA Belgian branch (vice-treasurer) (2025)
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Flemish bar association (2012)
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Qualifications

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LL.M in International Taxatio, New York University School of Law, US, 2016 (Fulbright scholarship)
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Internship at the United Nations, New York, US, 2016 (NYU scholarship)
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MAC en droit fiscal, Université Libre de Bruxelles, Belgium, 2012
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Master in laws, Universiteit Gent, Belgium, 2011
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Bachelor in law, Ghent University, Belgium, 2009
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Publications

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L. De Maeyer en S. Gallo, Errare humanum est... goede trouw als bolwerk tegen willekeur, Fiscale Actualiteit nr. 2025/25, pag. 6-10.
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L. De Maeyer en S. Gallo, Goede trouw is goud waard... maar ook inzake btw?, Fiscale Actualiteit nr. 2025/18, pag. 1-4.
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L. De Maeyer, S. Gallo en E. Lawson, noot onder HvJ 21 december 2023, C-288/22, Algemeen Fiscaal Tijdschrift, 2024/10, p. 41-53
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L. De Maeyer, S. Gallo en E. Lawson, Ligt btw-regime Belgische tantièmes onder vuur?, Fiscale Actualiteit nr. 2024/36, pag. 4-7.

Lizelotte De Maeyer

Partner - Local Partner

Lizelotte.de.Maeyer@loyensloeff.com

Brussels

English, Dutch, French

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<p>Lizelotte De Maeyer, partner in our Tax practice, focuses on tax controversy and advise on strategic risk management in contentious tax matters.</p>

Lizelotte is a highly respected tax lawyer with extensive experience in tax controversy - including audits, litigation, dispute resolution, recovery measures and state liability claims - and advise on strategic risk management in contentious tax matters. Her experience covers corporate and personal income tax, as well as indirect taxes and criminal tax law. Lizelotte is particularly renowned for her expertise regarding the fundamental rights of taxpayers. Her expertise spans both domestic and international tax matters, and she is known for her strategic insight, technical excellence, and client-focused approach.

Prior to joining Loyens & Loeff, Lizelotte held senior roles at leading law firms and regularly represented clients in high stake tax litigations. She is also an active contributor to the tax law community, serving as vice-treasurer of the Belgian branch of the International Fiscal Association, regularly publishing on tax procedural matters, and regularly speaking at domestic and international conferences.