Picture of Olivier Querinjean

Olivier Querinjean

Member of the Tax group
Tax advisor

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

Olivier specialises in Corporate Tax Law, focusing on the reorganisation or restructuring of companies as well as various cross-border transactions. He advises clients on all tax aspects of M&A operations - both national and international in scope, including mergers, demergers, stock or asset purchases, exchange of shares, MBOs, LBOs, joint ventures and spin-offs and negotiates agreements with tax authorities, notably with regard to restructuring. He also advises on taxation relating to employee profit sharing schemes.

In addition to advising, he engages in tax litigation.

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Relevant experience

  • Setting up of various estate planning structures in an international context
  • Advising a major French environmental services provider in connection with the reorganisation of its treasury management and the structuring of a dedicated Belgian financing entity
  • Advising a UK-based producer of zinc on the setting-up/implementation of transfer pricing policies and the negotiation of a tax ruling
  • Acting for a leading sugar producer in respect of the indirect acquisition of various starch facilities in Europe as well as on the tax-efficient post-acquisition restructuring
  • Advising major insurance companies on the restructuring of their Belgian based business activities
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  • 2000 - Université Catholique de Louvain, UCL (Law Degree)
  • 2001 - Ecole Supérieure des Sciences Fiscales, ESSF (Special Degree in Tax law)
  • 2001 - Bar admission (Brussels, Belgium)
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  • Lecturer at the Chambre Belge des Comptables, Experts Comptables et Conseils Fiscaux
  • Lecturer at FUCAM (CEFIAD)
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  • Olivier has written a number of publications and speeches on tax law
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Septem­ber 2017 News­let­ter
What about cap­it­al gains on shares after Brexit?
Al­though the UK par­lia­ment ruled against the pos­sib­il­ity of a No-deal Brexit and voted for an ex­ten­sion of the Brexit dead­line, the out­come of the cur­rent UK polit­ic­al con­tro­versy re­mains far from cer­tain.
May 2017 News­let­ter
What about VAT after Brexit?
Al­though the UK par­lia­ment ruled against the pos­sib­il­ity of a ‘no deal’ Brexit, the out­come of the cur­rent UK polit­ic­al con­tro­versy re­mains un­cer­tain. Both busi­nesses and gov­ern­ments in both Great Bri­tain and EU are pre­par­ing for every even­tu­al­ity, in­clud­ing.
CMS Ex­pert Guide to Trans­fer pri­cing doc­u­ment­a­tion...
Life in­sur­ance con­tracts to be lis­ted at Cent­ral Point of Con­tact
The Cent­ral Point of Con­tact (“CPC”), which is held by the Na­tion­al Bank of Bel­gi­um, is a re­gister of bank ac­counts and fin­an­cial con­tracts. At present, the CPC in­cludes in­form­a­tion about bank ac­counts held in Bel­gi­um by both res­id­ent and non-res­id­ent nat­ur­al.
Trans­fer pri­cing: pro­ced­ures for the elim­in­a­tion of...
New Bel­gian tax meas­ures an­nounced
On 26 Ju­ly 2017, the Bel­gian gov­ern­ment an­nounced that an agree­ment on new budget meas­ures had been reached. This agree­ment in­cludes the long-awaited cor­por­ate in­come tax re­form which is to be in­tro­duced in the com­ing months.
Novem­ber 2016 News­let­ter
Fair­ness Tax – il­leg­al­ity par­tially con­firmed
Fol­low­ing the pre­ju­di­cial ques­tions asked in 2015 by the Con­sti­tu­tion­al Court, the Court of Justice of the European Uni­on (“CJEU”) an­nounced on 17 May 2017 an im­port­ant de­cision re­lat­ing to the “Fair­ness Tax”.
Oc­to­ber 2016 News­let­ter
Budget 2017 – new tax meas­ures an­nounced
On 15 Oc­to­ber 2016, the Bel­gian gov­ern­ment presen­ted its budget­ary agree­ment for 2017. In this con­text, sev­er­al tax meas­ures were an­nounced: With­hold­ing tax In prin­ciple, mov­able in­come (di­vidends, in­terest) is sub­ject to a fi­nal with­hold­ing tax at a rate of.