Rik graduated as Master of Laws (UGent) and obtained a Master after Master in Tax Law (University of Antwerp). After two years of practical experience, Rik worked on a proposal to reform personal income tax on behalf of the Minister of Finance. He then became an assistant at the University of Antwerp and worked on a doctoral thesis entitled "Tax Treaty Making in Federations", which he successfully defended in 2020. In addition, he is the author of several publications in tax law in the broad sense.

After an academic career of 6 years in total, he joined the Tiberghien office in 2020, where he mainly focuses on European and international tax law cases.

Bar Admissions
Admitted, Brussels

Education
University of Antwerp (Doctor of Laws, 2020).
Continued Education Customs & Excise duties (2020).
University of Antwerp (LLM in Tax Law, 2013).
Ghent University (Master of Laws, 2011).

Professional Associations
Guest lecturer at University of Antwerp.
Member of board of directors Antwerp Tax Academy.
Author of numerous publications and lecturer on tax law.
Editorial board member Fiscoloog Internationaal.

• ​Rules on allocation of taxing rights on immigration and emigration of individuals under the new Belgian - Dutch Double Tax Treaty: main changes

  By Rik Smet, Verstraeten, Evelyne |March 2024

• New Belgium-Netherlands double tax treaty - Permanent establishment provisions amended in line with MLI

  By Rik Smet |February 2024