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Home/ Sébastien Watelet

Sébastien Watelet

Tax Partner

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

Sébastien Watelet
+32 2 747 40 07
sebastien.watelet@be.Andersen.com
Sébastien Watelet
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Clear, creative and rigorous legal solutions and a total commitment to defending your interests.

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:

  • “La fiscalité du droit d’auteur et des droits voisins”, Anthémis, 2021, Series “Collection de l’OECCBB”
  • “Rémunération des dirigeants d’entreprise – Perspectives sociales et fiscales”, Anthémis, 2013
  • “Optimisation fiscale et financière des successions et héritages”, Anthémis, 2012
  • “Fiscalité des dirigeants de PME innovantes”, in X., “Créer une entreprise innovante – Aspects fiscaux et juridiques spéciaux”, Anthémis, 2012, p. 197-267
  • “L’auteur, l’artiste et le fisc”, Anthémis, 2010
  • “Optimisation fiscale des biens immobiliers”, Anthémis, 2007

Expertises

IP and Data Protection Law

IP and Data Protection Law

Tax Law

Tax Law

Litigation and Arbitration

Litigation and Arbitration

Sports Law

Sports Law

Corporate Law and M&A

Corporate Law and M&A

Qualification

  • Master of Law - KU Leuven (Katholieke Universiteit van Leuven) - 1999
  • Degree in Legal Studies (Bachelor of Law - LLB) - Kings College London - 1999
  • Specialized Master in Tax Law - ULB (Université Libre de Bruxelles) - 2000
  • Master of Intellectual Property Law - KU Leuven (Katholieke Universiteit van Leuven) - 2015

Languages

  • French
  • Dutch
  • English

Legal News

Reform of the Margin Scheme Applicable to Works of Art, Collectors’ Items and Antiques
LEGAL NEWS

23.03.2026

Tax Law, Andersen in Belgium, LEGAL NEWS

Reform of the Margin Scheme Applicable to Works of Art, Collectors’ Items and Antiques

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.

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Increase in the Minimum Remuneration of Company Directors: What Are the Corporate Income Tax Implications?
LEGAL NEWS

23.03.2026

Tax Law, Andersen in Belgium, LEGAL NEWS

Increase in the Minimum Remuneration of Company Directors: What Are the Corporate Income Tax Implications?

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.

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Gradual Abolition of the Marital Quotient – What Impact on Your Tax Position?
LEGAL NEWS

06.03.2026

Tax Law, Andersen in Belgium, LEGAL NEWS

Gradual Abolition of the Marital Quotient – What Impact on Your Tax Position?

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.

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Reduction of share capital is sometimes a risky sport…
Case

25.04.2025

Tax Law, Andersen in Belgium, Case

Reduction of share capital is sometimes a risky sport…

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.

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