Tim Van Sant

Advocaat Vennoot / Avocat Associé, PwC Legal BV/SRL

Tim started as Advocaat Vennoot/Avocat Associé at PwC legal on 1 October 2018 and brings 20 years of experience in taxation, indirect tax and tax policy matters to the Tax Policy – Dispute Resolution and Litigation practice.

Tim joins PwC Legal from the Cabinet of the Belgian Minister of Finance, Johan Van Overtveldt, where he was Indirect Tax Advisor, from early 2015, concurrently with the start of the new government period, to 2018. In this position, he assisted the Belgian Minister of Finance with all indirect tax policy work. This included drafting and negotiating new VAT legislation, the elaboration of a “transversal knowledge centre” concerning VAT, customs and excise, new administrative guidance (e.g. on penalties, Tim contributed to the realisation of the new policy on penalties regarding the principle of good faith, collection and enforcement, etc.), policy making and drafting circulars with regard to indirect taxes, litigation and disputes (including cases before the Court of Justice of the EU and before the Constitutional Court of Belgium), the strategy of the government in taxation, and all EU policy files in the VAT domain. He also assisted the Minister in the Belgian Parliament and worked together with all other advisors in the Cabinet on tax matters as well as with the Permanent Representation of Belgium within the European Commission.

Tim is the author of the legislation on the biggest Belgian reform in VAT introducing the option to tax letting of buildings*. This reform will enable landlords to deduct the VAT paid on construction costs and will eliminate the competitiveness handicap of Belgian operators in an international perspective.

Tim assisted in the tax shift and he helped achieve many simplifications in the VAT legislation, in several areas (e.g. the simplification of invoice rules). With regard to policy making and legislation related experience, Tim also focused on answering parliamentary questions.

Professional background

2018 - present

Advocaat Vennoot / Avocat Associé, PwC Legal - Member of the Brussels Bar

2015 - 2018

Indirect Tax Advisor, Cabinet of Belgian Minister of Finance

2005 - 2014

Advisor General, Belgian VAT Administration

Publications (selection)

Besides being a lecturer, Tim has authored several books and articles on topics related to indirect taxes.

  • “ABC van aftrekbare kosten voor vennootschappen”, Larcier, 2018, Larcier, 2018, 330.
  • “ABC van aftrekbare kosten voor eenmanszaken”, Larcier, 2018, 314. 
  • “Belangrijke wijziging vanaf 1 januari 2016: de factuur zelf wordt bepalend!”, Larcier, 2016, 37.
  • “Btw-hervorming onroerende verhuur: een mijlpaal is bereikt!”, Accountancy, fiscaliteit en vennootschapsrecht, Larcier, 2018, nr. 34, 4 oktober 2018, p 1-4.
  • “Btw en overheid”, Accountancy, fiscaliteit en vennootschapsrecht, Larcier, 2016, nr. 8, 3 maart 2016, p. 1-6.

Academic Experience or roles in professional organisation

  • Over the course of his career, the responsibilities assumed by Tim have implied regular and extensive interaction with a large variety of business stakeholders, including multinational enterprises and the American Chamber of Commerce.


  • Tax Policy - Dispute Resolution & Litigation


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