Picture of Didier Gregoire

Didier Grégoire

Partner
Member of the Tax group
Tax advisor

CMS DeBacker
Chaussée de La Hulpe 178
1170 Brussels
Belgium
Languages French, Dutch, English

Didier advises both domestic and international clients on all tax aspects, with a focus on indirect taxes (VAT, registration and succession duties). He has particular expertise in real estate-related tax issues (sale and purchase of properties, restructuring and refinancing of real estate portfolios, leases, etc.) for which he is recommended in the Legal 500. Didier also has extensive experience in wealth planning.

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Relevant experience

  • Advising a French REIT (SIIC) on the structure of its investment in a 32,000 m2 commercial centre in the vicinity of Brussels
  • Advising an important French real estate developer listed in Paris on the acquisition structure of two large housing projects (470 units) in Brussels
  • Acting for a Kuwaiti financial institution in connection with the sharia compliant financing of a large warehouse in Flanders (EUR 18,000,000)
  • Advising an important publisher in connection with the acquisition of a Belgian publishing group and the setting up of a cash-pooling structure
  • Acting for real estate developers in connection with the recovery of VAT on retail projects
  • Advising the consortium of real estate developers which won the Neo-project on all tax issues
  • Advising an international real estate developer in connection with the enlargement of a shopping mall in Charleroi
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Education

  • 1993 - Université Libre de Bruxelles, ULB (Law Degree)
  • 1997 - Université Libre de Bruxelles, ULB (DES in Tax Law
  • 1998 - Bar admission (Brussels, Belgium)
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Memberships

  • Head of the firm’s Tax practice
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Publications

  • Didier has written a number of publications on Tax and Real Estate law.  He frequently leads seminars on tax and real estate matters
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10/02/2016
CMS Guide - Trans­fer pri­cing: pro­ced­ures for the elim­in­a­tion...

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10/09/2018
Cor­por­ate Real Es­tate
06/03/2018
An­nul­ment of Bel­gian fair­ness tax
In a re­cent judg­ment of 1 March 2018, the Bel­gian Con­sti­tu­tion­al Court an­nulled the Bel­gian fair­ness tax. The an­nul­ment is not ret­ro­act­ive ex­cept in cer­tain situ­ations, such as di­vidend dis­tri­bu­tions fall­ing un­der the Par­ent-Sub­si­di­ary Dir­ect­ive (“PSD”).
01/04/2015
March 2015 News­let­ter
02/02/2018
Re­form of Bel­gian Hold­ing Re­gime: How to be­ne­fit from eli­gib­il­ity...
Formerly, cap­it­al gains on a com­pany’s shares made by a com­pany were ex­empt from tax, provided two con­di­tions were met: (1) a tax­a­tion con­di­tion and (2) a hold­ing peri­od con­di­tion. As of 1 Janu­ary 2018, eli­gib­il­ity for the ex­emp­tion now re­quires a third con­di­tion:.
13/03/2013
CMS an­nounces first pan-European stand­ard green lease...
01/02/2018
Cap­it­al gains on crypto­cur­ren­cies: what hap­pens un­der the Bel­gian...
Crypto­cur­ren­cies have re­cently at­trac­ted a lot of at­ten­tion, with many in­vestors seek­ing to be­ne­fit from this new trend. Be­ing a re­cent phe­nomen­on, crypto­cur­ren­cies are not yet sub­ject to spe­cif­ic rules in Bel­gi­um.
21/2/2013
Tax
05/10/2011
CMS pan-European study in­to “green” lease clauses:...