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Christopher Thompson

Christopher (Chris) Thompson

He/himPartner
About

Chris is a tax partner, bringing twenty years of experience of which eight within a leadership role. His expertise extends to operational taxes, VAT, registration duties, and sector-specific levies, with a notable focus on the financial sector and financial transactions.

Chris has a strong track record in providing strategic fiscal advice, including requests for advance rulings in tax matters, and effectively resolving complex tax disputes. His proficiency in handling the tax aspects of M&A transactions and indirect tax matters further strengthens his skill set.

Beyond his financial sector specialisation, Chris has diversified experience across various industries, including real estate, energy, and consumer goods. Employing his technical expertise alongside a pragmatic approach, Chris is committed to assisting clients in navigating the complex landscape of local and international tax regulations.

Professional QaulificationsAvocat registered with the Ordre Francais des Avocats du Barreau de Bruxelles

EXPERIENCE

  • Supporting a major global financial institution with the structuring of a new private equity fund aimed at the Belgian market amongst others.
  • Succesfully defending a multi-million euro VAT audit for a biofuels trader.
  • Advising a leading European bank on the transferability of VAT and excise duty refund claims.
  • Supporting a private operator in proceedings aimed at putting an end to a VAT distortion of competition in favour of its public sector rivals.
  • Advising a leading insurance group on permanent establishment risks.
  • Advising a global bank on the CESOP implications of a system of virtual IBANs.
  • Advising an OEM on the VAT aspects of a supplier's bankruptcy restructuring.
  • Acting as the IBFD reporter for Belgium for environmental taxes.
  • Tax structuring input for the acquisition of various Belgian real estate assets by foreign insurers and funds.*
  • Filing numerous domestic law, EU-law and/or double tax treaty-based Belgian withholding tax reclaims for non-resident pension funds, investment funds and insurers.*

*Denotes experience at a previous firm

Languages
  • English
  • French
  • Dutch
Education
  • HEC Liège, Formation sur les fondamentaux de la législation en douane et accises

  • King’s College, Postgraduate Diploma in EU Law

  • Universiteit Antwerpen, Master in het Fiscaal Recht, cum laude, 2005
  • Université Catholique de Louvain, Licence en Droit, magna cum laude, 2004

Publications

  • Monthly Indirect Tax Alert September 2024: CJEU requires an extension of the VAT adjustment period for significant construction works in Belgium, 04 October 2024
  • Monthly VAT Alert – June 2024: Belgian authorities clarify the scope of insurance premium tax and VAT for insurance-related services, 08 July 2024
  • Client alert – June 2024: Belgian tax authorities get clearer powers to collect insurance premium tax for Belgian risks covered by global policies, 31 May 2024
  • Monthly VAT Alert – April 2024: Belgium extends deadline for VAT recovery information obligations of mixed and partially exempt taxable persons, 08 May 2024
  • Monthly VAT Alert – March 2024: Belgian VAT treatment of fuel card transactions, 10 April 2024
  • Monthly VAT Alert – February 2024: Mandatory structured VAT e-invoicing for B2B supplies in Belgium as of 1 January 2026, 13 March 2024
  • C. Thompson and V. Rosias, "Branch 6 insurance: (partially) new tax treatment for Belgian-resident companies", R.G.F.L., 2024, issue 1, p. 13-17
  • N. Bammens and C. Thompson, “Taxe d’abonnement belge et conventions préventives de la double imposition : la Cour de cassation met les organismes de placement luxembourgeois au pied du mur”, T.B.F., 2022, issue 21, p. 39-69
  • N. Bammens and C. Thompson, "De abonnementstaks is (g)een vermogensbelasting volgens Cassatie", Int. Fisc. Act., 2022, issue 6-7, p. 6-16
  • C. Herbain and C. Thompson, “How are holdings holding up with VAT”, Virtues and fallacies of VAT : an evaluation after 50 years, IBFD, 2021, p. 381-403

Prior Experience

  • 2014 - 2023, Senior Manager/Director/Partner, International consultancy firm
  • 2005 - 2013, Trainee/Associate/Senior Associate, International law firm

Additional Information

  • Volunteer member of a school board and acting secretary of an ex-pupils organisation

Memberships

  • Member of the Brussels Bar
  • Member of IFA Belgium

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