Théo Grüter | Fieldfisher
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Professional background

Professional background

I advise Belgian and international clients on various business taxation matters, including income taxation, transfer pricing, VAT and registration duties.

I hold a master's degree in Law from the Université Libre de Bruxelles and a master's degree in Political Science from the same university. I studied my third year of Bachelor at the Vrije Universiteit Brussel in Dutch. I am currently pursuing an Executive Master in Tax Management at Solvay Brussels School.

I am fluent in French, Dutch and English.

Authored pieces

All Resources
A 3D grid overlaying fluid, undulating waves in shades of purple and blue. The gradient colors create a smooth, abstract landscape with a futuristic and technological feel.
Tax
Insight

Business transfers without premises: does leasing trigger input VAT revision?

01.09.2025
On 23 May 2025, the Belgian Supreme Court (Cour de cassation / Hof van Cassatie) referred a preliminary question to the Court of Justice of the European Union ("CJEU") regarding the VAT deduction treatment of business transfers where the premises are not sold but instead leased to the purchaser (Cass., F.22.008.N).
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Abstract 3D polygonal surface with connected lines and nodes, creating a wave-like geometric pattern. The colors transition smoothly from blue to pink, adding depth and dimension to the structure. The overall effect is futuristic and visually intriguing.
Tax
Insight

Belgium Introduces Capital Gains Tax on Financial Assets as from 1 January 2026

26.08.2025
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An abstract digital illustration featuring interconnected lines and dots. The composition transitions from a pink hue on the left to a blue hue on the right, creating a gradient effect. Peaks and valleys formed by lines resemble a data graph or network connectivity map.
Tax
Insight

Belgian Tax Reform – Second Draft Law Moves Forward

07.08.2025
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An abstract digital illustration featuring interconnected lines and dots. The composition transitions from a pink hue on the left to a blue hue on the right, creating a gradient effect. Peaks and valleys formed by lines resemble a data graph or network connectivity map.
Tax
Insight

Belgian Tax Reform – Draft Program Law Implements First Wave of Measures

11.06.2025
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Tax
Insight

Exit tax… or rather “Stay tax”?

03.06.2025
A new Belgian "exit tax" regime has been tabled. Here’s what you need to know.
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