Françoise Baltus

Of Counsel
+32 2 646 46 36

Françoise joined the Brussels Bar in 1984 while pursuing a special degree in tax law, after having completed a special degree in economic law. She worked for a few years with a bankruptcy trustee, Mr. Yves Dumon, and then joined the offices of her father Marc Baltus, whose partnership with Mr. Jean Wilmart had been founded in 1955 by Mr. Carlo de Mey, their common boss, a pioneer of tax law in Belgium.

She quickly developed a passion for VAT, which she has never left, and which she has taught since 1991 in various institutions, including the current Master in Tax Management at the Solvay Brussels School of Economics and Management.

She is deeply attached to the legal profession and to the human, rigorous and realistic approach required to practice it. She does not conceive advice without a parallel practice of litigation, administrative and judicial, or without exchanges with other members of the Bar, the “professions of the figure”, the judicial and academic circles.

She is also attached to a scientific vision of tax law, through publications. She is the author of a basic treatise on VAT, of articles, studies and parts of books, on VAT, tax procedure, publicity of the administration… She is the director of the Journal of Tax Law.

Member of the Bar

  • Member of the Brussels Bar since 1984


  • French
  • Dutch

Professional activities

  • Member of the Tax Committee of the Brussels Bar
  • Member of the “Taxation Group” of the European Institutions Commission of the Brussels Bar
  • Assessor at the Consultation and Defense Office of the French Bar
  • Association of Brussels from 1994 to 1997
  • Director of the Journal of Tax Law
  • International fiscal association (Belgian section)
    • Deputy Secretary (1989-1991)
    • General Secretary (1992-1994)
    • Member of the Executive Committee (1995-1997)
    • Vice-president (2003-2005 and 2011-2014)
    • President (2014 to 2016)


  • Law degree (1984)
  • Special degree in economic law (1985)
  • Special degree in tax law (1986)

Academic activities

  • Executive Master in Tax Management (Solvay Brussels School of Economics and Management – ULB)