Public Private Partnerships

A full range of PPP transaction services

Public Private Partnership (PPP) is a well-established structure for infrastructural projects and investments. These dealings are complex and require close interaction between several disciplines. Deloitte Legal is well equipped to cover all legal and tax angles of PPP initiatives and is a key partner, alongside Deloitte Belgium, within a PPP expert group established alongside the VUB (Vrije Universiteit van Brussel).

The firm assists clients with PPP transactions in the transport, education, energy and water treatment sectors to name a few. Advised clients include both public authorities such as the Belgian government, Belgian cities and other local public organisations, as well as financial institutions and private entities.

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"[Deloitte Legal’s] heavily service oriented team has quickly made it a popular choice among clients”

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Our firm provides PPP legal advice in the following areas:


Deloitte Legal’s Banking and Finance department focuses on all transactional and advisory aspects of banking and financial law. With its highly reputed expertise in public (re-)financing, project and real estate finance, the team assists clients with all important financing elements of PPP projects.

Public and administrative law

Public and administrative regulations are key components in any PPP project. Belgium’s complex government structure and the combination of Belgian and European legislation also bring the need for in-depth current knowledge. Deloitte Legal has extensive experience in all aspects of public and administrative law, especially public procurement and can assist with these essential aspects of public-private partnerships.


Tax (specifically VAT) needs to be taken into account in PPP projects, especially those with large transactions built on complex financial structures. The VAT team can assist clients with VAT aspects of real estate and financial transactions in both private and public sectors, also working closely with the finance and real estate teams to provide alternative financing advice.

Corporate law

With private involvement in PPP projects, there are also corporate legal points of attention which can require legal assistance. Deloitte Legal’s Corporate and M&A practice possesses the expertise to assist with, for example, the private equity and shareholder matters when a PPP transaction requires it.


Public and administrative