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Junior Associate

Théo Grüter

Languages
  • French
  • English
  • Dutch
Social media

Théo advises Belgian and international clients on a wide range of business taxation matters, including income taxation, transfer pricing, VAT, and registration duties. 

He holds a Master's degree in Law from the Université Libre de Bruxelles as well as a Master's degree in Political Science from the same university. He completed his third Bachelor year at the Vrije Universiteit Brussel, studying in Dutch. He is currently pursuing an Executive Master in Tax Management at the Solvay Brussels School.

He is fluent in French, Dutch, and English. 

He joined CMS in April 2026

Relevant experience

  • Supporting clients in the context of (Vendor) Due Diligence processes, in particular on tax-related aspects.
  • Supporting clients in the context of a VAT control. 

Publications

  • G. GALEA, S. HARDY, T. GRÜTER, “Le traitement fiscal du carried interest en Belgique : analyse du nouveau régime et de ses limites”, Actualités Fiscales, n° 2026/03, 26 January-1 February 2026
  • G. GALEA, C. GUERY, T. GRÜTER, “ATAD : la directive anti-évasion fiscale adoptée sans compétence législative ?”, Actualités Fiscales, n° 2025/30, 22-28 September 2025  
  • G. GALÉA, A. THILMANY and T. GRÜTER, “Le régime des RDT à nouveau dans le viseur de la Cour de Justice”, Actualités Fiscales, 2025/16, 5-11 May 2025
  • G. GALEA, C. GUERY, T. GRÜTER, “Déduction pour investissement : nouvelles règles applicables depuis le 1er janvier 2025”, Actualités Fiscales, n° 2025/13, 14-20 April 2025
  • G. GALEA, C. GUERY, 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

Education

  • 2026 (ongoing) - Solvay Brussels School Economics & Management - Belgium (M.A.S in tax management)
  • 2024 - Université Libre de Bruxelles, ULB - Belgium (Master of laws)
  • 2023 - Università Bocconi - Italy (Exchange program)
  • 2023 - Université Libre de Bruxelles, ULB - Belgium (Master in Political Science)
  • 2022 - Vrije Universiteit Brussel, VUB - Belgium (Erasmus Belgica) 
  • 2022 - Université Libre de Bruxelles, ULB - Belgium (Bachelor of laws)
Practice Areas

Insights by Théo

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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