We are pleased to announce that Luc Herve's law firm has joined Andersen in Belgium, which opened a new office in Liège in September. Luc Herve joins Andersen as a Partner, bringing more than thirty years of experience in tax law, alongside his academic work and role as an accredited mediator. He is joined by Jérémy Lerusse, Associate. Both are members of the Liège Bar.

The opening of our Liège office marks an important milestone for Andersen in Belgium. It gives us a permanent presence in Liège and further strengthens our footprint in Wallonia, providing businesses and business leaders in the region with direct access to a local team. The firm also welcomes an established practice in tax law, corporate law, commercial law, estate planning and financial criminal law, with longstanding ties to the Liège business community.
Luc Herve has been practising tax law for more than thirty years. A law graduate of the University of Liège, he advises companies, business leaders and families across the full spectrum of tax matters.
Teaching has also played an important role throughout Luc’s career. He is a Professor at the University of Liège (Tax Institute), a Professor at ICHEC-ESSF and a Lecturer at HEC Liège. His academic work closely reflects the matters he handles for clients on a daily basis, allowing him to remain closely attuned to the latest developments in an area of tax law that is constantly evolving. Luc is also an accredited mediator in civil, commercial and social matters.
Jérémy Lerusse holds a Master’s degree in Business and Private Law from the University of Liège, complemented by an Advanced Master’s degree in Corporate Tax Law from HEC Liège. A member of the Liège Bar, he was already working alongside Luc and now joins Andersen together with him.
We are pleased to take this next step alongside Luc and Jérémy, and we thank our clients for the continued trust they place in us.
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01.10.2026
•Real Estate, Renting and Co-ownership, Andersen in Belgium
On 21 September 2026, the Royal Decree of 20 July 2026 approving the new Code of Ethics of the Professional Institute of Real Estate Agents (BIV) was published in the Belgian Official Gazette. The new Code enters into force on 1 October 2026, the date on which the 2018 regulations are repealed.

29.09.2026
•Urban Planning and Environmental Law, Andersen in Belgium
A developer who contributes financially to the drafting of a spatial implementation plan may thereby jeopardize their integrated environmental permit. This follows a ruling by the Council for Permit Disputes dated September 17, 2026. The ruling addresses a practice that is widespread throughout Flanders.

17.09.2026
•Urban Planning and Environmental Law, Andersen in Belgium
Non-governmental organisations dedicated to protecting human health will soon be able, like environmental protection organisations, to qualify as part of the “public concerned” in urban and/or environmental permitting procedures. This will broaden the range of organisations that may challenge a permitting decision, adding a new dimension to future permitting procedures.

08.09.2026
•Real Estate, Renting and Co-ownership, Andersen in Belgium
Are you renting out a home with serious quality defects? If so, you risk criminal prosecution. Starting today, penalties for renting substandard housing in Flanders will be significantly increased. A fine can reach up to 800,000 euros under aggravating circumstances. At the same time, judges will have greater discretion to tailor the penalty to the severity of the offense.