Caroline Borgers

Caroline Borgers

Managing Associate, Brussels


Advocaat/Avocat (Member of the Brussels Bar)


Caroline advises on many areas of Belgian and international tax law. Her practice includes advising on the tax aspects of complex financial instruments and financial transactions, the structuring of incentive compensation plans, cross-border transactions and reorganisations, white collar crime and proceedings on the compliance of tax laws with the Belgian Constitution, EU law and international treaties.

Caroline works for clients in a wide range of sectors including banking, insurance, private equity, healthcare, industrials, and TMT.

Professional Experience

2017 to date Managing Associate, Linklaters

2011 – 2017 Associate, Linklaters, Brussels

2011 Research Assistant (part-time), Lauder Institute - Wharton School (University of Pennsylvania)


2010–2011 University of Pennsylvania, LL.M

2008–2010 KU Leuven, Master in Law

2005–2008 KU Brussel, Bachelor in Law 


Dutch, English, French


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.