LAWYER PROFILE
Patrick Smet

Patrick Smet

Europe 2026

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Ranked in 1 practice area

About

Provided by A&O Shearman

Europe

Practice Areas

Patrick is a partner in the Brussels office of the firm, and the head of the firm’s Belgian tax department. One of the top tax lawyers in Belgium, Patrick has more than 30 years of high-level tax experience.

His work covers a wide range of tax matters, including tax dispute resolution, M&A tax, financial tax, M&A tax, private equity tax, incentives tax, and tax risk management. On the contentious side, he has extensive experience in tax dispute resolution, representing clients in tax investigations, administrative controversies, and tax litigation.

Patrick is the author of a highly respected manual on Belgian financial tax and regularly publishes articles in domestic and international tax reviews. He is often interviewed in the financial press. Since many years, he has been recognized as one of the few Tier 1 tax lawyers in Belgium.

Chambers Review

Provided by Chambers

Chambers European Guide

Tax - Belgium

Band 1
Band 1

Individual Editorial
Patrick Smet has a prominent practice advising corporate clients on the tax aspects of significant M&A activity and litigation, including in relation to beneficial ownership.

Strengths

Provided by Chambers

  • We are very pleased to have Patrick Smet on board, he adds real value. He has a lot of experience, knows what to say and what not to say and obtains a good resolution.

    TaxChambers European Guide
  • I highly appreciate all the knowledge he has.

    TaxChambers European Guide
  • Patrick Smet always delivers quality.

    TaxChambers European Guide

Ranked Individuals at A&O Shearman (229)

Belgium

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