Filip Smet

Partner, Tax Dispute Resolution | Direct Tax Risk | Where legal meets business

 Who I Am

I’m a partner at Deloitte Legal, specialising in tax dispute resolution with a particular focus on income tax matters, private wealth structuring, and litigation. I support clients in navigating complex tax audits and legal challenges—offering clarity, strategic guidance, and trusted advocacy at every stage of the process. My clients are taxpayers facing audits and disputes with the tax authorities, ranging from multinational enterprises to private clients across all industries.  I also have a deep understanding of direct tax issues in the Government & Public Services (G&PS) sector and tax policy (Constitutional Court litigation,...). I am active at our Zaventem office.

What I Do

I help individuals, companies and organisations manage tax risks and defend their position in interactions with the Belgian tax administration. My work includes:

  • Direct tax audits, negotiations, and litigation
  • Disputes on HNWI and Private wealth tax structuring
  • Complex dispute resolution before national and European courts
  • Disputes and guidance on the G&PS tax regime and sector-specific questions
  • Risk mitigation and strategic tax defence

I regularly represent clients before Belgian courts, including the Constitutional Court, as well as the European Court of Justice.

Who I Work With

  • High-net-worth individuals
  • Private clients
  • Financial decision-makers
  • General counsel
  • Public sector entities.
  • Deloitte’s tax advisers, legal professionals, and sector specialists

My Approach

I take a measured and analytical approach to complex and often high stakes matters. Whether defending a client in court or negotiating with the tax administration, I focus on building a strong case for the client, while keeping the broader business or personal impact in mind. My work is based on getting a deep understanding of the facts and combining this with technical excellence and years of experience and strategic insights stemming from a clear focus on litigation throughout my career. My goal is always to resolve disputes effectively and protect long-term value.

Credentials & Leadership

  • Significant litigation experience before Belgian courts and the European Court of Justice
  • Trusted adviser on income tax and private wealth disputes

Why Deloitte Legal

At Deloitte Legal, we combine top-tier legal insight with a broader multidisciplinary ecosystem—delivering well-rounded, forward-thinking solutions to today’s tax and legal challenges. Our integrated model ensures that our clients benefit from both deep expertise and strategic coordination.