Liesbet Verlinden graduated in law from the Catholic University of Leuven in 1985, where she remained as an assistant until 1987. In the same year she obtained the diploma of graduate in Fiscal Sciences at the Fiscale Hogeschool in Brussels. The call of the profession brought her to the Antwerp bar as Hubert Dubois’ first trainee. Since then she has spent thirty years developing the office as a partner. In that time she has worked in various aspects of fiscal law and gained a great deal of experience as counsel and as a negotiator in tax matters. The gradual expansion of the office has allowed her to specialise further by taking the reins of the department of regional and local taxation. She is also a dedicated lecturer: she taught at the St Aloysius University College of Economics in Brussels (1989 – 1998) and in 1995 she was appointed professor of the Fiscale Hogeschool in Brussels. Until today she lectures on the subject of “Regional and Local Taxation”. Since 2003 she has been assisting the Institute of Accountants and Tax Consultants in the selection and training of candidates. She is also the author of various publications and a fellow of the “Fiscaal Gezelschap”.

“Dans les circonstances importantes,
il faut faire marcher les femmes”


    • income tax
    • fiscal procedure
    • tax collection
    • regional taxes 
      • Property tax
      • Tax on home and building dilapidation
      • Environmental tax of waste, pollution caused by effluent
      • Tax payable by occupants of built-up properties and holders of a right in rem on some types of property
    • local taxes 
      • General municipal/provincial tax on households/businesses
      • Tax on empty property, neglected or dilapidated property
      • Compensatory local taxes (acquisition of road infrastructure, laying and maintenance of drains and footpaths, traffic equipment, laying or extending the water mains)
      • Tax on masts and pylons
      • Tax on second homes
      • Municipal activation – tax on un-built plots and building land
      • Tax on het building and renovation, building work
      • Tax on lack of parking space – unlawful parking
      • Tax on home distribution of printed advertising material
      • Tax on billboards, signboards, illuminated advertising
      • Tax on brothels
      • Tax on use of public highway – open terraces
      • Tax on office space / homes of restricted area
      • Tax on business establishments / legal persons / licensed operations / nuisance-causing businesses / economic entities
      • Domestic refuse tax – tax on fly tipping
      • Tax on engine power and personnel employed
      • Tax on shows and entertainment
      • Tax on fuel distribution equipment
      • Tax on hotel rooms

Selection of publications


      • “Lokale en Regionale belastingen”, reeks Fiscaal Compendium, Mechelen, Wolters-Kluwer, 2015, 168
        * “Local and regional taxes”
      • “Lokale en Regionale belastingen”, reeks Fiscaal Compendium, Mechelen, Wolters-Kluwer, 2012, 194
        * “Local and regional taxes”
      • “Lokale en Regionale belastingen”, in Belastingrecht in kort bestek (L. MAES en H. DE CNIJF eds), Antwerpen, Intersentia, 2012, eerste en tweede editie
        * “Local and regional taxes”
      • “Lokale belastingen 2000-2005, in Fiscale Rechtspraakoverzichten, VZW Fiskofoon (ed), Brussel, Larcier, 2007, 110
        * “Local taxes 2000-2005”
      • Fiscolex Regionale Belastingen, Mechelen, Ced-Samson, 2003, 1476
        * “Fiscolex Regional Taxes”
      • “Lokale belastingen 1975-2000”, in Fiscale Rechtspraakoverzichten, VZW Fiskofoon (ed), Brussel, Larcier, 2001, 87
        * “Local taxes 1975-2000”

Legal magazines

    • “Fiscale rechtspraakoverzichten – Lokale Belastingen”, T.F.R., 2007, nr. 318-319, 223-268
      * “Summary of fiscal jurisprudence – local taxes”
    • “Belastingverhogingen wegens onjuiste aangiften”, T.F.R., 1999, nr. 168, 506-508
      * “Tax increases as the result of incorrect returns”
    • “Taxatie volgens tekenen in indiciën en handgiften als tegenbewijs”, Not. Fisc. M. 1996, 150-152
      * “Taxation according to signs and indications and granted money as evidence to the contrary”
    • “Abnormale en goedgunstige voordelen in het binnenland na de Wet van 22 december 1989”, T.F.R., 1990, nr. 98, 299-306
      * “Abnormal and favourable domestic advantages after the Act of 22 December 1989”