Law Firm
Axel Haelterman
The foundation of this boutique tax law firm lies in Axel Haelterman's more than 30 years of experience and reputation as a leading tax lawyer and professor of tax law at KU Leuven.
After 25 years of professional activity and experience as Tax Partner, founder, and head of the Belgian tax practice of the international law firm Freshfields, Prof. Dr. Axel Haelterman now offers his expertise, experience, and skills in tax and corporate legal advisory services, as well as in tax procedures and disputes, to a selected clientele.
The advisory services focus on a well-balanced combination of creativity aimed at tax optimization and the provision of essential legal certainty.
The practice of tax negotiations and procedures is guided by what is reasonable, feasible, and defensible—based on a keen eye for facts on the one hand and solid technical substantiation on the other.
Law Firm
Axel Haelterman
The foundation of this boutique tax law firm lies in Axel Haelterman’s more than 30 years of experience and reputation as a leading tax lawyer and professor of tax law at KU Leuven.
After 25 years of professional activity and experience as Tax Partner, founder, and head of the Belgian tax practice of the international law firm Freshfields, Prof. Dr. Axel Haelterman now offers his expertise, experience, and skills in tax and corporate legal advisory services, as well as in tax procedures and disputes, to a selected clientele.
The advisory services focus on a well-balanced combination of creativity aimed at tax optimization and the provision of essential legal certainty.
The practice of tax negotiations and procedures is guided by what is reasonable, feasible, and defensible—based on a keen eye for facts on the one hand and solid technical substantiation on the other.
The practice focuses specifically on:
Advisory services
- Income taxation (personal income tax, corporate tax, international taxation) and miscellanuous additional levies and taxes
- Wealth structuring, including estate planning and the design and implementation of corporate structures, trust-type of arrangements etc.
- Tax negotiations with authorities and the application for and acquisition of tax rulings
- VAT in connection with the above
Assistance in tax negotiations and disputes
- Discussions with audit services and/or central services of the tax administration where useful and necessary
- Applications for tax rulings with feasibility assessments
- Representation before all tax courts and tribunals
- Special expertise in procedures before the Constitutional Court
.
A tax academic experience
- Based practice in respect of “second opinions” and “expert advice”.
About
Who is Prof. Dr. Axel Haelterman?
Tax and corporate lawyer since 1985
- Founder of “ Axel Haelterman law offices” – May 1, 2025
- Tax Partner at Freshfields Brussels, founder and head of the Belgian tax practice (2000–2025)
- Tax Partner at Loeff Claeys Verbeke, founder and head of the tax practice (1988–2000)
- Trainee at Braun Claeys Verbeke Sorel (1985–1988)
Notable Recognitions:
- Legal 500 rankings: listed in the “Hall of Fame” of top tax lawyers
- Chambers Europe: listed as “Senior Statesperson” for Tax Belgium
- Best tax law firm in Belgium (3x)
- Nominated as “Tax Man of the Year”
Key Achievements
- Development and implementation of the Belgian “administratiekantoor” (fiduciary arrangement based share certificates arrangements) and the certification of shares
- Introduction of the civil partnership structure in Belgian estate planning practice (now an “evergreen”)
- Designer, developer, and negotiator (with the EU Commission) of the special tax regime for the diamond sector
Professor of Tax Law at KU Leuven since 1992
- Lecturer in “Fiscaal recht en arbeidsovereenkomsten (Tax Law and Employment Contracts)” at the Faculty of Economics (+450 students)
- Lecturer in “Grondige vennootschapsbelasting (Advanced Corporate Taxation)” at the Faculty of Law (+120 students)
- Lecturer in “Vermogensorganisatie met inbegrip van successive- en registratierechten (Wealth Structuring including Inheritance and Registration Duties)” at the Faculty of Law (+220 students)
- Lecturer in “National and International Tax Policy” together with Prof. Dr. Filip Debelva and Prof. Kenneth Vyncke
Education and Degrees
- PhD in Law, KU Leuven, 1992, dissertation “Fiscale transparantie – Theorie en praktijk in België (Fiscal Transparency – Theory and Practice in Belgium,” published by BIBLO, 1992, 490 pages
- Master of Law, Columbia University New York, 1985
- Licentiate in Economic Sciences, KU Leuven, 1984
- Licentiate in Law, KU Leuven, 1983
Selected Achievements
- Designer and author of a constitutionally compliant tax on securities accounts (2020)
- Designer of the format and content of the corporate tax reform (2017)
- Author of the tax regime for cross-border mergers (2008)
- Author of the tax regime for financial collateral agreements, including repos (2002)
- Designer and author of the special tax legislation on employee stock options (1999)
Selected Recent Publications
- Vermogensplanning – Een referentiekader (Wealth Planning: A Reference Framework), 2025, Die Keure, 90 pages
- Vennootschapsbelasting doorgelicht – Een inzichtelijk handbook (Corporate Taxation Reviewed – An Insightful Handbook), 5th edition, 2024, Die Keure, 380 pages
- Article: “DBI Deduction Ban on Group Contribution Violates Parent-Subsidiary Directive,” Fiscoloog, March 19, 2025 (with N. Van Robbroeck)