Gauthier Vael

Gauthier Vael

Lawyer - Senior Managing Associate, PwC Legal BV/SRL

After a master’s degree in law and a complementary Master in Tax Law at the ULB, Gauthier started his career at the Bar in 2013 as a lawyer at Afschrift. He then joined Claeys & Engels. He worked in both law firms in a wide range of tax law matters. Gauthier joined PwC Legal in 2018. Currently working in the Tax Litigation Department, he has gained an extensive knowledge and experience in many areas of Belgian and international tax law. He assists Belgian and international clients in handling their tax disputes. In this respect, he represents clients in various administrative and judicial procedures. He also negotiates and concludes settlement agreements with the tax authorities. Gauthier is a native French speaker and is fluent in Dutch and English. 

Professional background

2019 - present

Managing Associate, PwC Legal - Member of the Brussels Bar

2018 - 2019

Senior Associate, PwC Legal 

2016 - 2017

Lawyer, Claeys & Engels

2013 - 2016

Lawyer, Afschrift


  • G. Vael, “L’importance de la “règle des 75%” en matière d’imposition des non-résidents en Belgique”, L’Echo, 24 mai 2017, p. 11.
  • G. Vael, “Taxation dans un contexte international et exonération des rémunérations en Belgique”, Act. fisc., n° 13, pp. 1-4.
  • G. Vael, “Les droits d’auteur peuvent impliquer une économie substantielle d’impôt”, L’Echo, 22 juin 2016, p. 13.
  • G. Vael, “L’administration fiscale ne peut établir une cotisation subsidiaire lorsqu’elle a violé les droits de la défense”, Fiscalnet, 07/11/2015.
  • G. Vael, “Dégrèvement d’office : l’administration établit une distinction contestable entre l’erreur matérielle et l’erreur de droit”, Fiscalnet, 27/06/2015.




  • Tax Policy - Dispute Resolution & Litigation


  • Tax Law


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