Tax Partner, Brussels
“I assist clients in their strategic and complex tax matters. I offer my clients absolute dedication and use my technical skills to develop solutions which help them achieve their business objectives, whilst successfully managing any tax risks.”
Education and qualifications
Caroline advises on many areas of Belgian and international tax law. Her practice includes advising on R&D tax incentives, the structuring of incentive compensation plans, (cross-border) M&A deals, financial transactions and real estate transactions. She also assists clients in the framework of tax audits and subsequent litigations as well as in State aid and taxation investigations and proceedings before the EU Courts.
Caroline works for clients in a wide range of sectors, including healthcare, private equity, banking, insurance, real estate and industrials.
According to a source, she is "a very constructive tax lawyer who is practical and pragmatic”. The interviewee adds: "She doesn't only see risks, but sees solutions”. Chambers Europe, Belgium, Tax
Caroline has advised on a wide range of major tax matters. These include advising:
- Six companies in the framework of the State aid proceedings regarding the Belgian excess profit ruling system
- Various pharmaceutical and industrial companies on the application of the Belgian innovation income deduction regime and other R&D tax incentives
- Galapagos NV on the Belgian tax aspects of the entering into a transformative 10-year global research and development collaboration with Gilead Sciences, Inc.
- CBRE Global Investors on the tax aspects with regard to the acquisition of Belliard 9, an office development project in the Brussels central business district
- Various listed companies and private equity houses in relation to the structuring of their incentive plans and carried interest plans
- Delhaize on the tax aspects of its €26bn cross-border merger with Ahold, the first major cross-border merger implemented in Belgium
Education and qualifications
She works fluently in Dutch, English and French.
- A.S. VAN HOOTEGEM, P. ALLIET and C. BORGERS, “Verhoogde flexibiliteit in de besloten vennootschap voor de structurering van managementparticipaties”, TBH, 2020/1.
- C. BORGERS, “De nieuwe aftrek voor innovatie-inkomsten”, AFT 2017.3, pp. 5 – 23.
- H. VANHULE and C. BORGERS, “Enkele actuele fiscale vragen in verband met afgeleide financiële instrumenten”, in Liber Amicorum Daniel Mareels, 2015, pp. 161 – 191.
- H. VANHULLE and C. BORGERS, “Is het begrip 'ernstige fiscale fraude' ongrondwettelijk?”, Fiscoloog, nr. 1349, August 2013.
- N. LIPPENS and C. BORGERS, “Enkele kritische bedenkingen omtrent de Financial Transactions Tax”, CFO Magazine, September 2013.
- S. GNEDASJ and C. BORGERS, “De strafrechtelijke verrijzenis van ontbonden rechtspersonen”, TFR, nr. 449-450, November 2013.
- C. BORGERS and N. BAETEN, “EU kartelboetes zijn niet fiscaal aftrekbaar”, De Juristenkrant, 30 January 2013.