Sébastien Watelet

Advise you. Defend you. Guide you in your business, in your life and in the structure or disposal of your estate. It is our business as lawyers, and we do it with passion, organisation, competence and rigour. LawTax, an association of lawyers on a human scale, in which all of the members believe in maintaining a relationship with their clients based on trust, transparency and absolute confidentiality.

A lawyer at the Brussels Bar since 2002, Sébastien advises his clients on issues relating to tax law in general, financial criminal law and business law. In the disputes between his clients and the tax authorities, he intervenes at all stages from pre-litigation to administrative litigation and legal proceedings. He regularly negotiates with the tax administration or with members of the Cabinet of the Minister for Finance.

He has developed expertise in intellectual property taxation. In this regard, he advises businesses of all sizes as well as their directors on the strategy to develop in the field of valuation of intellectual property and in particular of copyright. He has secured a number of advance rulings on the tax treatment of royalties for professions such as journalists, computer experts, advertising agency creative talents, conference speakers or artists. He regularly gives conferences on the subject.

Sébastien holds a law degree from the Katholieke Universiteit van Leuven (1999), a Diploma in Legal Studies from King’s College London (1999), a special degree in Tax Law from the Free University of Brussels (2000) and a Master’s Degree in Intellectual Rights from the Katholiek Universiteit van Leuven (2015).

He has been a partner since 2007.

He practices in French, Dutch and English.

Sébastien is the author and co-author of various books and articles of doctrine:

Works

• La rémunération du dirigeant d’entreprise – Aspects sociaux et fiscaux –, Anthémis, 2013 ;
• L’optimalisation fiscale et financière du patrimoine immobilier, Anthémis, 2012 ;
• La fiscalité des dirigeants des PME innovantes, in X., La création d’une société innovante. Aspects juridiques et fiscaux particuliers, Anthémis, 2012, p. 197-267,
• L’auteur et l’artiste face à l’impôt, Anthémis, 2010 ;
• L’optimalisation fiscale du patrimoine immobilier, Anthémis, 2007 ;

Articles of Doctrine

• La fiscalité des droits d’auteur et des droits voisins : état des lieux, R.G.F., 2015, liv. 4, 4-16 et http://www.monkey.be/ (28 avril 2015) ;
• Unité TVA : opérations refacturées à une succursale membre d’une unité TVA, Bulletin Juridique & Social, n° 552, p. 13, 2015
• Frais professionnels : déduction des tantièmes attribués à un administrateur, Bulletin Juridique & Social — n° 534, p. 12, 2015
• Location de voiture à sa société : revenus professionnels ou revenus mobiliers ?, Bulletin Juridique & Social — n° 535, p. 12, 2015
• Le traitement fiscal des droits d’auteur, Bulletin Juridique & Social — n°532, p. 12, 2014
• Taxation des droits d’auteur : trois nouvelles décisions favorables du SDA, Bulletin Juridique & Social — n° 527, p. 12, 2014
• Une scission immobilière peut-elle être assimilée à un partage ?, Bulletin Juridique & Social — n° 517, p. 13, 2014
• Assurance vie ou simple épargne?, For. ass. 2008, liv. 83, 61-63 ;
• Les fondations de droit belge – Aspects civils et fiscaux, Rec. gén. enr. not. 2004, liv. 6, 231-280 ;
• …