Bart Buytaert

Managing Associate, Brussels

“Passionate about tax law and pleased to advise clients on their wide range of complex tax matters, with a thorough understanding of their business.”

Overview

Professional experience

Education and qualifications

Published works

Overview

Bart is a managing associate in the Brussels tax group with a particular interest in R&D tax incentives, international taxation restructurings, investment funds and general tax structuring.

Work highlights

His recent experience includes:

  • the application of the innovation income deduction, the R&D tax credit, and various other R&D incentives for clients in various sectors
  • guiding clients through the new Pillar 2 minimum taxation legislation
  • advising companies in State aid proceedings regarding the Belgian excess profit ruling system
  • tax aspects of investment funds (at each stage of the lifecycle)
  • advising various clients on financial taxes (e.g.,  the tax on securities accounts and the tax on stock exchange transactions)
  • cross-border reorganisations 
  • advising on withholding tax matters and anti-tax avoidance rules (e.g. the EBITDA interest limitation) 
  • representing various clients in tax audits and before the Courts
 

Professional experience

Bart joined the tax practice at Linklaters in 2018.

Education and qualifications

Bart holds a Master of Laws and a Master of Business Economics from Ghent University, as well as a complementary Master of Tax Law from the Université Libre de Bruxelles.

Bart works in Dutch, English and French.

Published works

  • M. POSSOZ en B. BUYTAERT, “De nieuwe EBITDA-interestaftrekbeperking”, TFR 2019/8, nr. 560, p. 378-399.
  • M. POSSOZ en B. BUYTAERT, “Beperking interestaftrek (ATAD) : precisering overgangsregeling”, Fisc. 2019, nr. 1627, p. 4.
  • M. POSSOZ, B. BUYTAERT en E. TRAVERSA, "The 100th Anniversary of the Belgian Income Tax”, Intertax 2019, vol. 47, nr. 12, p. 1103-1107.