Anne-Véronique Stainier was admitted to the Brussels bar in 1990.

She worked as a tax lawyer for over 15 years with the leading Brussels-based law firms Van Ryn, Van Ommeslaghe & Faurès (subsequently Coudert Brothers) and Simont Braun, before joining Altra Law.

She has gained a wide experience in all areas of direct and indirect tax law, including income tax, Value-Added Tax, inheritance and gift tax, registration duties and stock exchange transactions taxes.

Anne-Véronique Stainier has been involved as a tax specialist in major international and domestic corporate reorganizations (mergers, spins-off, assets acquisitions, liquidations, etc.), intra-group financing, real estate acquisitions, asset management structures (private equity funds, trusts, tax transparent vehicles, private foundations), executives compensations plans, etc.

She also advises on the tax aspects of structured products (hybrids, options, convertibles, etc.) and financial transactions (stock lending, derivatives, etc.).

Anne-Véronique Stainier has developed special expertise in handling tax law cases before the Belgian Supreme Court ("Cour de cassation").

She also specializes in international tax planning for corporations and individuals.

She is a regular writer and speaker in tax matters.

Languages : French, English and Dutch

Email: anneveronique.stainier@altra-law.com

Publications:

• Tax regime of pension schemes financed by companies for the benefit of their employees or directors via a group insurance or a pension fund (Le régime fiscal des pensions complémentaires financées par une entreprise au profit de son personnel salarié ou de ses dirigeants via une assurance de groupe ou un fonds de pension), Bulletin de droit fiscal et financier - Ced Samsom, 1999/9 et 10.

• Position of the Belgian tax authorities towards international tax opportunities : recent decisions and concrete examples (La réaction du fisc belge face aux opportunités fiscales internationales : décisions récentes et exemples concrets), Les Dossiers fiscaux, Editions et Séminaires Laurence de Hemptinne S.A., 1997.

• Tax Management - Foreign income Portfolios - Business operations in Belgium - Complete review of the 1996 portfolio and subsequent updates (in collaboration with Mr. Jacques Malherbe).

• The tax regime of non-deductibility of life insurance premiums paid abroad : a necessary guarantee for the consistency of the Belgian tax regime ? (Le régime fiscal de la non-déductibilité des primes d'assurance-vie versées à l'étranger : une nécessité pour garantir la cohérence du régime fiscal belge ?), Revue Générale des assurances et des responsabilités, 1993, p. 12.188.

Presentations:

• Recent corporate tax developments of EU legislation, Tax committee of the European law commission within the Council of the Brussels French Bar - March 2005.

• Tax aspects of family assets companies : deductible interest ; regime of rental income ; gratuitous disposal of real estate for the benefit of directors; depreciation, regime of transfer of real rights : usufruct, “emphytéose”, long term lease, etc., Infotopics - February 2005.

• The Belgian private foundation, Infotopics - February 2005.

• The Belgian tax regime of Belgian subsidiaries or branches of French companies, Union des Entreprises de Bruxelles – Club d’affaires Paris-Bruxelles - May 2003.

• Recent developments in international corporate tax law – Use of foreign companies, subsidiaries or branches with a view to reducing the global tax charge - How to repatriate profits realized abroad under the Belgian participation tax exemption regime (the so-called “RDT” regime) ? Tax regime of dividends distributed by foreign companies benefiting from exceptional tax regimes, Vanham & Vanham - October 2000.

• Recent tax developments in Belgium, IBA Congress Amsterdam - September 2000.

• Social and tax status of directors – Social and tax régime of alternative compensation forms by use of stock participation plans” , Société royale belge des ingénieurs et des industriels - Impact Cooremans - January 2000.

• Hybrid instruments , UIA Congress New Delhi – permanent tax commission -November 1999.

• Legal boundaries to the Belgian tax authorities’ investigation powers – banking secrecy – communication and copies of documents and software , Skyroom Events - September 1998 ; Cubic City 2000 – September 1999.

• The Belgian holding as tax planning tool for multinational companies, Vanham & Vanham - December 1997.

• Domiciliation of individuals and assets : opportunities and limits – Tax consequences of transfer of assets abroad , EFE - January 1997.

• Real estate and tax optimization : foreign investment in Belgian real estate, EFE – December 1996.

• Cross-border tax issues in structuring and financing subsidiaries - Belgian aspects, UIA Congress Madrid - permanent tax commission - September 1996.

• Position of Belgian tax authorities towards international tax opportunities : recent decisions and concrete examples,  Skyroom Events – December 1995.

• Tax aspects of transformation of non-profit entities (« associations sans but lucratif”) into « sociétés à finalité sociale » , Kluwer Formations – October 1995.

• Taxation and investment funds, UIA Congress London - September 1995.

• Main tax consequences of the Belgian corporate reform introduced by the Act of 13 April 1995 , Fiscologue - June 1995.

• Banking secrecy towards national and foreign tax authorities, UIA Congress Luxembourg - permanent tax commission - June 1995.

• Tax regime applicable to Belgian coordination centres, UIA Congress San Francisco - permanent tax commission – August 1993.

• Tax incentives as tools for economic development. Are Western tax policies transferable to Central and to Eastern European countries ?. UIA Congress Berlin – permanent tax commission - August 1992.

• The role of Belgian tax law in solving the third world debt crisis , UIA Congress Mexico – permanent tax commission - June 1991.