John Billiet

John Billiet

Associate
Lawyer

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

John specializes in tax law. He advises both national and international clients on all tax aspects and assists them in tax litigation.

Following obtaining an L.L.M degree in Berkeley, University of California in 2017, John has passed the New York Bar exam this year and will be admitted to the New York Bar. In 2018 he has been doing pro bono work in Los Angeles for Learning Rights Law Center which is trying to ensure access to education for low-income and disabled children. He assisted writing the legal book they publish with regards to the legal issues arising in learning rights in the US. Such book aims at giving information and legal advices to parents with disabled children. He also helped them on a day to day basis with interviews of clients and drafting legal advice.

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Education

  • 2017 – Passed the New York Bar exam, registration pending
  • 2017 – University of California Berkeley, UCB (LL.M) 
  • 2016 – Solvay Brussels School of Economics and Management (Executive master in Finance)
  • 2014 – Bar admission (Brussels, Belgium)
  • 2014 – Vrij Brussels, VUB (LL.M in Tax law)
  • 2013 – Free University Brussels, ULB (Master in Law)
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Publications

  • “Trump’s tax returns released: Why president Trump want to abolish the A.M.T.?” in Berkeley Business Law Journal – April 2017
  • “A.I.G.’s Former Chief Executive Agreed to Settle in Accounting Fraud Case” in Berkeley Business Law Journal – March 2017
  • 2015 “Belgium targets low-tax wealth structures with its new “Cayman Tax””, www.Lexgo.be, www.Lawnow.com, C’M’S’ newsletter
  • 2015 “New Royal Decree related to the obligation to declare foreign bank accounts”, www.Lexgo.be, www.Lawnow.com, C’M’S’ newsletter
  • 2015 “Belgian tax on collective investment vehicles would be contrary to European law” www.Lexgo.be, www.Lawnow.com, C’M’S’ newsletter
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Expertise

Tax

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28/09/2018
Septem­ber 2018 News­let­ter
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”).
16/03/2018
March 2018 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:.
31/01/2018
Janu­ary 2018 News­let­ter
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.
29/05/2015
May 2015 News­let­ter
30/05/2014
April 2015 News­let­ter
01/04/2015
March 2015 News­let­ter