Tax Partner
Tax Law / Corporate Law and M&A / Intellectual Property - Data Protection Law / Sports Law / Litigation and Arbitration

A member of the Brussels Bar since 2002, Sébastien Watelet is known for his expertise in various areas of law, in particular tax, white-collar Crime, corporate law and intellectual property law.
He advises clients on complex legal issues and is involved in disputes with the tax authorities at all stages, from pre-litigation to court proceedings. He regularly negotiates with the tax authorities, the Ruling Commision and members of the Finance Minister’s Cabinet.
He has developed particular expertise in the taxation of intellectual property. He advises companies of all sizes and their directors on the strategy to follow to optimize the tax treatment of income from intellectual property, especially copyrights. He also advises his clients on how to benefit from tax deductions, such as the deduction for income from innovation or the Tax-Shelter. He has obtained several rulings on the tax treatment of royalties in professions such as journalists, computer experts, advertising agency designers, teachers and artists.
He also speaks regularly on these topics, notably for the UCM, Forum For the Future, OECCBB and …. cafés-conseils. He also trains employees of trustees in corporate and intellectual property taxation.
Publications:
Expertises
IP and Data Protection Law
Tax Law
Litigation and Arbitration
Sports Law
Corporate Law and M&A
Qualification
Languages

23.03.2026
•Tax Law, Andersen in Belgium, LEGAL NEWS
The Law of 19 December 2025, which entered into force on 31 December 2025, amended the special margin scheme applicable to supplies of works of art, collectors’ items and antiques. These amendments, commented on by the tax authorities in VAT Circular 2026/C/14, form part of the transposition of Directive (EU) 2022/542.

23.03.2026
•Tax Law, Andersen in Belgium, LEGAL NEWS
The draft bill reforming personal income tax, submitted to the Chamber of Representatives on 17 December 2025, introduces a significant amendment regarding the minimum remuneration of company directors and, consequently, the conditions for applying the reduced corporate income tax rate.

06.03.2026
•Tax Law, Andersen in Belgium, LEGAL NEWS
The draft bill on the reform of personal income tax, submitted to Parliament on 14 January 2026, provides for the gradual abolition of the marital quotient mechanism. Once adopted, this measure will significantly affect the tax position of many single-income couples or couples with highly unbalanced incomes.

25.04.2025
•Tax Law, Andersen in Belgium, Case
Share capital reduction and tax abuse do not always go hand in hand... The tax authorities do not like very much share capital decreases and have been paying more and more attention to these operations in recent years. They often consider this type of operation to be a case of tax abuse, with disastrous consequences for the shareholder benefiting from the reduction. Proof of this is a recent decision of the Court of Appeal of Antwerp.