Roland Rosoux

Roland began his career at the Federal Public Service Finance, where he worked from 1979 to 2019. During the period from November 2000 to November 2011, he was assigned to the Finance Minister's Office as a consultant. He returned to the administration, where he was initially responsible for heading the departments of corporate income tax, legal entities, movable income and withholding tax, as well as miscellaneous duties and taxes (November 2011 to April 2015) and concluded his administrative career as a tax mediator (from May 1, 2015 to July 31, 2019) before retiring on August 1, 2019.

During his the period at the administration, he was also a professor of taxation, continuously since 1986, in various non-university and university higher education institutions. Currently, he is still a professor at the École supérieure des Sciences fiscales (ESSF-ICHEC) in Brussels.

Since January 1, 2016, he has been a director of the “Ordre des Experts Comptables et Comptables Brevetés de Belgique” (OECCBB). Since 2016, he has been an organizer of the “Après-Midis de la Fiscalité”. From Oct. 1, 2019 to Jan. 31, 2022, he was scientific director of the OECCBB before joining the tax law firm LawTax as a scientific associate from February 1, 2022. Since January 1, 2025, he has followed the integration of LawTax into Andersen Law, where he is Tax Scientist. His role consists of monitoring tax and regulatory developments and conducting scientific analysis of tax cases assigned to the firm's associates when they seek his advice.

He has also lectured regularly since 1991 (more than 2,000 courses given by December 31, 2024) and has written more than 120 books on taxation and about a thousand articles, most of which have been published in the Lettre Fiscale Belge, of which he has been editor-in-chief since 2006.

Publications:

• Liste révisée de l’UE des pays et territoires non coopératifs à des fins fiscales (L.F.B. 2024/472)
• Éditorial. Le fisc respecte notre vie privée. Vraiment ? (L.F.B. 2024/473)
• Le droit d’être entendu (L.F.B. 2024/473)
• Éditorial. De Colbert à nos jours, l’art de taxer toujours plus en évitant la fronde (L.F.B. 2024/475)
• Le délai d’attente dans le cadre du VVPRbis (L.F.B. 2025/476)
• Déduction pour investissement : attestations et listes des investissements éligibles (L.F.B. 2025/476)
• Encore de nouvelles DNA à l’impôt des sociétés (L.F.B. 2025/476)
• Enregistrement des baux d’habitation en RBC : on ne marche pas sur les plates-bandes du fédéral ! (L.F.B. 2025/476)
• Modifications en matière d’impôt des sociétés en 2024 (1ère partie) (L.F.B. 2025/477)
• Intervention du bénéficiaire dans le montant de son ATN (L.F.B. 2025/477)
• Revenu cadastral et facteur de correction pour 2025 (L.F.B. 2025/477)