Jacques Malherbe has an extensive knowledge of international taxation, both as a professor and as a practitioner. He has been involved in important litigations and transactions in that field over the years. His vast knowledge of the law as well as his capacity of analysis and of finding practical solutions to complex issues allow him to offer a valuable service to his clients in that particular area.



A comprehensive tax lawyer, Jacques Malherbe handles matters in all aspect of tax law, be it direct or indirect taxation, estate tax, wealth administration, VAT, structuring of international transactions, corporate tax law, …

  • Personal income tax
  • Tax risk management
  • Expatriates, foreign residents
  • Tax regularisation
  • Estate tax
  • Wealth structuring
  • Wealth structuring
  • Tax litigation

« You must pay taxes. But there’s no law that says you gotta leave a tip »

Morgan Stanley advertisement

Tax Law : Lecturer, Author and Practioner

He is the author of various publications, including a Belgian Tax Management Portfolio and leading textbooks on international and European taxation and Belgian corporation tax. He lectures and frequently gives speeches on international topics. A brief overview of the latest publications and collaborations linked to his activity as a tax lawyer.

Work highlights include:

“Jacques Malherbe successfully represented a client in a landmark court case which challenged the client’s historical use of foreign tax credits”. – Chambers 2014

Participation in the task force for tax simplification created by the Belgian Minister of Finance of the former government.

The difference taxwise between company shares and certificates issued in a Dutch or Belgian « certification” process ;
The application of the French category of real property income to the proceeds of a forest association under French law received by a Belgian resident ;
The requalification of a US testamentary trust as a transfer for consideration achieving a considerable tax saving.

Recent cases litigated successfully include a decision holding that depreciation and reductions in value on real property should be treated alike.