Anne-Véronique Stainier

Anne-Véronique Stainier is a tax lawyer at the Brussels Bar since 1990.

She advises her clients, both Belgian and foreign companies and individuals, on all aspects of direct taxation (income tax) and indirect taxation (VAT, registration duties, inheritance tax, etc.) in Belgium and internationally.

Anne-Véronique Stainier advises companies in particular on reorganisation transactions (mergers, (partial) (cross-border) demergers, share buy-backs, asset acquisitions, joint ventures, liquidations, etc.), (intra-group) financing transactions, real estate transactions (acquisition structures, real estate certificates, SICAFIs, etc.), transfer pricing, remuneration structures for company executives and managers (split payroll, deferred remuneration, reimbursement of employer’s own expenses, benefits of all kinds, special schemes, etc.).), transfer pricing, remuneration structures for executives and company directors (split payroll, deferred remuneration, reimbursement of employer’s own expenses, benefits of all kinds, special regime for foreign executives and company directors seconded to Belgium, pension plans, profit-sharing plans through the granting of (options on) shares, employee participation plans, management companies, etc.).

She advises them also on domestic and international tax planning.

Anne-Véronique Stainier advises her individual clients on wealth restructuring, estate planning, transfer of residence and asset management.

She defends her clients’ interests before the Belgian tax authorities (advance rulings, administrative phase of tax disputes, regularisation files, etc.), as well as the Courts and Tribunals (judicial phase of tax disputes), including the Court of Cassation.

She assists her clients with their various tax obligations (filing returns for corporation tax, personal income tax, corporate income tax (resident or non-resident), VAT, etc.).

Anne-Véronique Stainier is the author of numerous publications on tax matters. She is a regular speaker at seminars.

Professional activities

  • Admitted to the Brussels Bar in 1990.
  • Member of the advisory tax committee of the Brussels Bar Council.
  • Member of the Taxation Group of the Europe Commission of the Brussels Bar Council.

Academic career

  • Law degree from the University of Liège (ULG) (1980 - 1985).
  • Special degree in tax law from the Université libre de Bruxelles (ULB) (1985-1987).
  • Special degree in economic law from the Université libre de Bruxelles (ULB) (1985 - 1987).

Career path

  • Tax lawyer with the law firms Coudert Brothers, Coppens, Van Ommeslaghe & Faurès (1990 - 2003), Simont Braun (2003-2005) and Altra Law (2005-2010).

Awards

Seminars and Conferences

  • L'expatriation fiscale pour les Français : mode d'emploi. Secret bancaire fiscal en Belgique?", conferences organised by Academy & Finance S.A., 14 March 2013 (Luxembourg) and 19 June 2013 (Geneva).
  • Actualités 2012 et 2013 en matière d'impôt des sociétés", Sdworx seminars, 16 May (Brussels) and 28 May (Gembloux) 2013.
  • Les derniers développements de la législation et de la jurisprudence européennes en matière de fiscalité directe et indirecte", Taxation Group of the Europe Commission of the Brussels Bar Council, 7 December 2006.
  • Les journées du chef d'entreprise" - "Domiciliation for company directors in Belgium: the steps to follow. What protection for the Belgian taxpayer (banking secrecy: comparison with Switzerland and Luxembourg; insurance secrecy for investment and management products; absence of a register of assets; anonymous holding of securities and portfolios; anonymous taxation of dividends and interest; strict right to privacy: tax and financial aspects; risks of amending Belgian laws protecting citizens)", EFE seminar, Paris, 18 May 2006.
  • Les derniers développements de la législation européenne en matière de fiscalité des sociétés", Taxation Group of the Europe Commission of the Brussels Bar Council, 15 March 2005.
  • Sociétés de patrimoine - Aspects fiscaux, notamment déductibilité des intérêts, imposabilité des revenus locatives, mise à disposition gratuite, amortissements, etc; - Emphytéose, droit de superficie, etc.", Infotopics seminar, 3 February 2005.
  • "The private foundation", Infotopics seminar, 3 February 2005.
  • Le régime fiscal belge de la filiale ou de la succursale belge d'une société française", conference organised by the Union des entreprises de Bruxelles, Paris-Bruxelles business club, May 2003.
  • International corporate tax news - Using foreign subsidiaries or branches to reduce taxation - How can foreign companies be used to reduce the overall tax burden? How can profits made abroad be repatriated under the RDT regime? What about dividends from companies benefiting from preferential tax regimes? Vanham & Vanham seminar, October 2000.
  • "Recent tax developments in Belgium", IBA Congress Amsterdam, September 2000.
  • "Le statut fiscal et social du dirigeant d'entreprise - Le régime fiscal et social des formes alternatives de rémunérations par voie de participation des dirigeants à l'actionnariat de la société", conference organised by the Royal Belgian Society of Engineers and Industrialists in collaboration with Impact Cooremans, January 2000.
  • "Hybrid instruments", UIA Congress New Delhi, November 1999.
  • "Les limites aux pouvoirs d'investigation de l'administration fiscale en droit interne - secret bancaire - communication et photocopie de documents - logiciels", Skyroom seminar, September 1998, and Cubic City 2000 seminar, September 1999.
  • "La holding comme instrument de planification fiscale dans le chef des groupes multinationaux", Vanham & Vanham seminar, December 1997.
  • "Real estate and tax optimisation: foreign investment in Belgian real estate", EFE seminar, December 1996.
  • "Cross-border tax issues in structuring and financing subsidiaries - Belgian aspects", UIA Madrid congress, permanent tax commission, September 1996.
  • "La réaction du fisc belge face aux opportunités internationales: décisions récentes et exemples concrets", Skyroom Events study day, December 1995.
  • "Les aspects fiscaux de la transformation des ASBL en sociétés à finalité sociale", Kluwer Formations seminar, October 1995.
  • "Taxation and investment funds", UIA London Congress, September 1995.
  • "Les principales incidences fiscales de la réforme du droit des sociétés introduite par la loi du 13 avril 1995", Fiscologue seminar, June 1995.
  • "Banking secrecy towards national and foreign tax authorities", UIA Luxembourg conference.
  • "Tax regime applicable to Belgian coordination centres", UIA San Francisco congress, permanent tax commission, August 1993.
  • "Tax incentives as tools for economic development. Are Western tax policies transferable to Central and Eastern European countries?", UIA Berlin Congress, August 1992.
  • "The role of the Belgian tax law in solving the third world debt crisis", UIA Mexico Congress, June 1991

Publications

  • Taxation of Life Assurance and Mutual Funds, Informa House, 2004, London, 2005.
  • Procédure - Aller en justice même en l'absence d'enrôlement; Code des sociétés - La réglementation comptable a déménagé, La Libre Entreprise, 22 September 2001.
  • Le régime fiscal des pensions complémentaires financées par une entreprise au profit de son personnel salarié ou de ses dirigeants via une assurance de groupe ou un fonds de pension, Bulletin de droit fiscal et financier, Ced Samsom, 1999/9 and 10.
  • La réaction du fisc belge face aux opportunités internationales: décisions récentes et exemples concrets, Les Dossiers fiscaux, Editions et Séminaires Laurence de Hemptinne S.A., 1997.
  • Tax Management - Foreign income Portfolios - Business operations in Belgium - complete overhaul of the 1996 portfolio and subsequent updates (in collaboration with Jacques Malherbe).
  • Le régime fiscal de la non-déductibilité des primes d'assurance-vie versées à l'étranger: une nécessité pour garantir la cohérence du régime fiscal belge", Revue générale des assurances et des responsabilités, 1993, p. 12.188.

Sybarius provides support for economic players (multinationals, SMEs, business owners and public entities), located in Belgium and abroad, at all stages of development of their activities.