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Antoine Béchaimont

Counsel
About

Antoine has an extensive and recognised experience in real estate taxation and tax structuring. He specializes in (re)structuring real estate investments in Benelux and handles every accounting, tax or regulatory topic related (i) to the investment structuring (e.g. tax forecasts, review of business plans from a tax and legal perspective, financing, corporate income tax, withholding taxes, real estate transfer taxes, VAT), (ii) to regulated vehicles (BE-REIT, S-REIF, ELTIF) or (iii) to the transaction itself (e.g. due diligence, deal structuring).

Antoine advises companies and funds, in a local or international context, and in a broad range of sectors including offices, retail, hotel & leisure, logistics, data centers, residential and healthcare.

Professional QualificationsAvocat registered with the Ordre Francais des Avocats du Barreau de Bruxelles

EXPERIENCE

  • Advised a Korean real estate investment trust with respect to (i) the acquisition of a Belgian company holding two towers, amongst the tallest buildings in Brussels, that are leased by a Belgian public administration, and (ii) the post-acquisition reorganization and management of the structure, including a conversion into S-REIF (tax and regulatory aspects).
  • Advised a Dutch institutional investor specializing on the development and operation of premises dedicated to laboratory and science activities, with respect to (i) the acquisition of several science parks in Belgium, and (ii) the post-acquisition reorganization and management of the structure, including a conversion into S-REIF (tax and regulatory aspects).
  • Advised a Luxemburg investment fund in respect of the (first) acquisition/transfer of an existing S-REIF holding an office complex in Ghent.
  • Advised a significant number of institutional investors over dismembered Belgian real estate structures, and the tax consequences of a transfer of such rights and/or reconstitution of full ownership, call/put options, with numerous exchanges with the Belgian Ruling Commission and/or insurers in this respect.
  • Advised a Canadian public investor over an equity investment into a Brussels-based company specializing in coliving, with assets in Belgium, France, Luxembourg, Spain and the US, coordinated the respective legal teams for these jurisdictions for the due diligence process and the structuring.
  • Advised a French pension funds over the acquisition in Belgium of various premises leased to EU agencies, with post-acquisition reorganization and management of the structure, including a conversion into S-REIF (tax and regulatory aspects).
  • Advised a French institutional investors over the acquisition of several healthcare facilities in Belgium, with post-acquisition reorganization, refinancing and management of the structure.
  • Advised a European consortium over the tax and accounting aspects of a PPP related to the development of a tram system in the City of Liège (Belgium).
  • Advised a French institutional investor over the acquisition in Belgium of nursing/rest homes, with post-acquisition reorganization and management of the structure, including a conversion into S-REIF (tax and regulatory aspects).
  • Advised a Norwegian chemical company over the development in Belgium of a water treatment plan (civil and tax aspects of the structure).
  • Advised a Belgian insurance company over the tax (re)structuring of a combined development project including residential, commercial and office premises.
  • Advised a Belgian insurance company over the tax (re)structuring of a combined development project including residential, commercial and office premises.
Languages
  • French
  • Inglés
  • Dutch
Education
  • Université Libre de Bruxelles, Tax Law, Master, 2012

  • Université Libre de Bruxelles, Law, Master, 2011

Publications

  • March 2024, Investing In Real Estate in Belgium, responsible for tax and funds parts
  • October 2023, Budget 2023 -2024: How is Real Estate affected?, tax alert, review of all tax topics
  • September 2023, Real Estate Investment Structure Taxation Review, author for the Belgium chapter since 2021
  • August 2023, EPRA REIT Survey for Belgium, author for the Belgian input since 2019
  • December 2022, Droit d'emphytéose et droit de superficie : points de comparaison et cas d'application, co-author

Seminars

Numerous presentations to French and Dutch institutional investors, funds or law firms, over structuration options for real estate investments in Benelux.

Prior Experience

  • 2012 - 2024, Associate and Senior Associate, Brussels based international law firm, with a detachment to Luxembourg in 2019, and to Paris in 2021.

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