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- Dutch
- English
- French
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Stefanie Hardy is a Senior Associate in the Tax Practice. She advises clients on a broad range of tax matters and has developed in‑depth expertise in real estate transactions and investment and financing structures. Her practice focuses in particular on businesses active in the financial, real estate and energy sectors. In this context, she assists clients with complex tax matters, including real estate acquisitions, the tax treatment of rights in rem such as long lease and building rights, as well as restructurings and M&A transactions, in both domestic and international settings.
Stefanie has also developed specific experience in the energy sector, where she advises clients on, among other things, the tax structuring of battery storage projects, Virtual Power Purchase Agreements (VPPAs) and various tax compliance matters.
In addition to her advisory work, Stefanie has a strong tax litigation practice, covering both direct and indirect taxes. She represents clients in administrative and judicial proceedings relating to direct taxation, including matters concerning debt‑financed dividend distributions and exemptions from immovable property tax, as well as disputes relating to indirect taxes, including excise duties. She also regularly assists clients with the preparation and submission of ruling requests to the Belgian Ruling Commission.
Stefanie is also actively involved in academia. She has been working for several years as a teaching assistant at the Institute for Tax Law of KU Leuven, where she contributes to teaching and academic research. She regularly publishes on a wide range of tax topics and has been a co‑author for more than ten years of the Vademecum Fiscale Falconis (Kluwer), a leading reference work for tax practitioners. She recently also co‑authored an article analysing reversals and inconsistencies in the tax case law of the Belgian Supreme Court, which has had a significant impact on the Court’s approach and practice in tax matters.
Stefanie holds a Master of Laws from KU Leuven and a Specialized Master’s Degree in Tax Law from the Université Libre de Bruxelles (ULB). She has been a member of the Dutch‑speaking Brussels Bar since 2016.
Prior to joining CMS, Stefanie gained extensive experience in tax matters, notably at two international law firms. She joined CMS in April 2026.
She is a native Dutch speaker and is fluent in French and English.
