Partner

Tim Wustenberghs

Languages

Dutch
French
English

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Tim is a partner in the Tax practice at CMS Belgium.

Tim is an accomplished tax advisor with a strong focus on corporate international tax, supporting clients with their cross-border activities, business restructurings, transfer pricing and workforce mobility. He combines deep technical expertise with strategic insights.

In addition, he has a strong practice covering domestic tax matters related to group reorganizations, real estate, IP and R&D. In this respect, Tim has helped multiple clients with Advance Pricing Agreements (APAs) and ruling request with the Belgian tax authorities.

His experience spans multiple industries, including life sciences & healthcare, offshore energy, shipping and entertainment, advising leading Global 500 companies and large Belgian multinational groups.

Next to his practice, Tim is a teaching professor at the University of Antwerp.

Before joining CMS, Tim started his career at KPMG (1996) and became a lawyer in 2004 following a legal career at Loyens & Loeff (2004), Tiberghien (2006) and Deloitte Legal (2008) where he was a partner for 17 years in the Global Business Tax practice.

Publications

T. WUSTENBERGHS, “Nieuwe OESO-Commentaar inzake het thuiskantoor en de vaste inrichting”, Fiscoloog Internationaal 2025, afl. 505, p. 1-6; T. WUSTENBERGHS, “Bureau à domicile et établissement stable : nouveau commentaire OCDE”, Fiscologue Internationale 2025, ed. 505, p. 1-6.
T. WUSTENBERGHS, “Intercompany services ... vaste inrichting niet veraf ?”, Fiscoloog Internationaal 2025, afl. 502, p. 1-6; T. WUSTENBERGHS, “Services intragroupes : quand l'établissement stable menace”, Fiscologue Internationale 2025, ed. 502, p. 1-6.
T. WUSTENBERGHS, “De vaste inrichting bij bouw- en constructiewerkzaamheden: fragmentum deest”, in A. VAN DE VIJVER EN S. DE RAEDT (ed.), Liber Amicorum Bruno Peeters, II, Herentals, Knops Publishing, 2025, 1419-1496.
T. WUSTENBERGHS, A. PEETERS en N. TRUYENS, “Toebedeling onroerend goed als dividend in natura: gewijzigd standpunt Vlabel”, Fiscoloog 2024, afl. 1840, p. 6-11; T. WUSTENBERGHS, A. PEETERS en N. TRUYENS, “Attribution d'un bien immobilier comme dividende : Vlabel revient sur son avis”, Fiscologue 2024, ed. 1840, p. 6-11.
T. WUSTENBERGHS, “Van wonen op je werk naar werken in je woonst – met of zonder vaste inrichting?”, in F. DEBELVA (ed.), Liber Amicorum Luc De Broe. The Least Taxed Road, Mechelen, Wolters-Kluwer, 2024, 1125-1178.
T. WUSTENBERGHS, “Playing the Principal Role – Beschouwingen bij de nieuwe definitie van personele vaste inrichting”, in Liber Amicorum Bernard Peeters, Herentals, Knops Publishing, 2022, 852-871.

Memberships & Roles

International Fiscal Association
Antwerp Tax Academy

Education

2004 - University of Antwerp (PhD International Tax)
1998 - University of Antwerp (LL.M in Tax Law)
1996 - University of Antwerp (Master in Law)

Practice Areas

Tax

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