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Associate

Cassandre Guéry

Languages
  • French
  • English
  • Dutch
  • Spanish
Social media

Cassandre specialises in tax law, with a particular focus on complex international tax matters affecting multinational groups. Her practice notably covers business model restructurings, transfer pricing, as well as mergers and acquisitions and similar transactions. In these areas, she advises clients and assists them in litigation, negotiations, and advance tax rulings applications.

She is also regularly sought after for her strong technical expertise in the application and impact of complex tax rules (e.g. the EBITDA rule), as well as for her experience in reviewing corporate income tax returns. 

Cassandre was called to the French-speaking Brussels Bar in September 2020. She began her career at Linklaters LLP before joining Fieldfisher (Belgium) LLP in November 2021.

She holds a Master's degree in Law (2019) and an Advanced Master's degree in Taw Law (2020) from the Université Libre de Bruxelles. She is currently completing a certification in Transfer Pricing at the Vienna University of Economics and Business.

Since October 2022, Cassandre has also been a teaching assistant at the Université Libre de Bruxelles, where she is responsible for practical classes for the general tax law course.

She has authored several articles published in legal journals and regularly speaks at conferences on Belgian and international tax topics.

Cassandre and her team have received the following client testimonials: "We are extremely satisfied as clients", "The Tax Team deserves 10/10", "Very responsive and sympathetic. High quality of work", "Massive expertise and willingness to help".

Cassandre is fluent in French and English, and proficient in Dutch and Spanish.

She joined CMS in April 2026.

Relevant experience

  • Business restructuring and implementation of a new business model for a European market leader
  • Assistance and defence of clients in the context of transfer pricing audits 
  • Representation of leading players in the gaming sector before the Constitutional Court
  • Conduct and coordination of vendor due diligence processes for European market leaders
  • Restructuring of the Belgian operations of a market-leading group comprising over 90 entities

Publications

  • G. GALÉA, C. GUÉRY, “Paiements vers des ‘paradis fiscaux’ : mise à jour de la liste de l'UE et derniers développements jurisprudentiels”, Actualités Fiscales, n° 2026/11, 23-29 March 2026
  • G. GALÉA, T. THILMANY, C. GUÉRY, “Délai Raisonnable”, in E. RAVET, F. STEVENART MEEUS (dir.), Les Grands Arrêts de la Jurisprudence fiscale, la procédure fiscale,Louvain-la-Neuve, Larcier-Intersentia, 2026, pp. 846 à 858
  • G. GALÉA, C. GUÉRY, T. GRÜTER, “ATAD : la directive anti-évasion fiscale adoptée sans compétence législative ?”, Actualités Fiscales, n° 2025/30, 22-28 September 2025
  • G. GALÉA, C. GUÉRY, “La ‘règle EBITDA’ : Guide à l'usage des contribuables”, RGFCP, n° 2025/7, September 2025
  • G. GALÉA, C. GUÉRY, T. GRÜTER, “Déduction pour investissement : nouvelles règles applicables depuis le 1er janvier 2025”, Actualités Fiscales, n° 2025/13, 14-20 April 2025
  • G. GALÉA, C. GUÉRY, T. GRÜTER, “Formalités en matière de prix de transfert en Belgique : modifications à partir de 2025”, Actualités Fiscales, n° 2024/27, 9-15 September 2024
  • G. GALÉA, C. GUÉRY, M. CAUCHIE, “Paiements et transferts d'actifs vers des paradis fiscaux : une prétendue conformité à la jurisprudence européenne”, Actualités Fiscales, n° 2024/12, 1-7 April 2024
  • G. GALÉA, C. GUÉRY, M. CAUCHIE, “Harmonisation des procédures de dégrèvement de retenue à la source : proposition de Directive ‘FASTER’ ”, Actualités Fiscales, n° 2024/11, 25-31 March 2024
  • G. GALÉA, C. GUÉRY, “Nouvelle mesure contre l'évasion fiscale : renforcement de l'obligation de déclaration des paiements vers les ‘paradis fiscaux’ ”, Actualités Fiscales, n° 2024/03, 29 January-4 February 2024
  • G. GALÉA, C. GUÉRY, M. CAUCHIE, “Simplification fiscale pour certaines PME européennes : proposition de Directive ‘HOT’ ”, Actualités Fiscales, n° 2023/38, 27 November - 3 December 2023
  • G. GALÉA, C. GUÉRY, “Circulaire relative aux nouvelles DNA à l'ISOC et à l'INR/Soc”, Actualités Fiscales, n° 2023/31, 2-8 October 2023
  • G. GALÉA, C. GUÉRY, “Délai d'imposition en cas de fraude fiscale : la Cour de cassation rompt avec sa jurisprudence traditionnelle”, Actualités Fiscales, n° 2023/18, 29 May-4 June 2023
  • G. GALÉA, C. GUÉRY, “Traitement comptable des opérations de scission de sociétés : la CNC met à jour son avis”, Actualités Fiscales, n° 2023/03, 30 January-5 February 2023
  • G. GALÉA, A. THILMANY, C. GUÉRY, “Proposition de directive visant à lutter contre les ‘entités écrans’ : tour d'horizon”, Actualités Fiscales, n° 2022/29, 19-25 September 2022
  • G. GALÉA, A. THILMANY, C. GUÉRY, “VVPR-bis : tour de vis depuis le 1er janvier 2022”, Actualités Fiscales, n° 2022/08, 7-13 March 2022
  • G. GALÉA, A. THILMANY, C. GUÉRY, “EU draft directive to tackle ‘shell entities’: ATAD III or the European Magnificent Seven-step approach”, MNE Tax, 28 January 2022

Lectures list

  • 19 March 2026: Speaker at OECCBB, Cycle I.SOC 1/4 : Consolidation fiscale ‘à la belge’ : transferts intra-groupe (TIG) – bien plus qu’un mécanisme ‘technique’
  • 19 September 2025: Speaker at Info Topics, La déduction fiscale des frais
  • 2 September 2024: Speaker at Webinaire Larcier, La déduction fiscale des ‘surcoûts d'emprunt’ en pratique – "Règle EBITDA"
  • 21 May 2024: Speaker at Union des Praticiens de la Fiscalité, La déduction des intérêts à l'impôt des sociétés
  • 17 April 2024: Speaker at Après-Midi de la Fiscalité, La déduction des intérêts à l'impôt des sociétés
  • 25 March 2024: Speaker at HEC Liège, La déduction des intérêts à l'impôt des sociétés
  • 22 June 2023: Speaker at Info Topics, Les déductions fiscales : sujets choisis
  • 29 March 2023: Speaker at HEC Liège, Restructurations d'entreprises: Actualités fiscales
  • 20 May 2022: Speaker at Info Topics, Les déductions fiscales: sujets choisis
  • 9 March 2022: Speaker at HEC Liège, La société de management: Opportunités et écueils fiscaux

Education

  • 2020 - Bar admission (Brussels, Belgium)
  • 2020 - University of Brussels, ULB - Belgium (Advanced Master in Tax Law)
  • 2019 - University of Brussels, ULB - Belgium (Master in Law)
Practice Areas

Insights by Cassandre

CMS Belgium accelerates its Tax practice with the arrival of Geoffroy Galéa and his team

01 Apr 2026 2 min read
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