LAWYER · BUSINESS COACH · CONSULTANT
Law made simple, clear and precise
Christophe Boeraeve supports SME leaders, non-profits, foundations, tech companies, accounting professionals and fellow lawyers where tax law, copyright, the GDPR and artificial intelligence intersect. Verified sources, crystal-clear writing, readable decisions.
I practise law like a craftsman
No black box, no unnecessary jargon. Every case is built on verified sources, writing the client can understand, and legal design that makes the decision visible. Law is only useful if it sheds light on the decision.
Six years as a bilingual member of the Litigation Chamber of the Data Protection Authority taught me the demands of well-reasoned decisions and the balance between fundamental rights and economic reality. I put that rigour at the service of organisations that want to move forward with peace of mind.
Simplex sigillum veri. Simplicity is the seal of truth.
A motto and a method: inductio docet nos — the real case comes before theory. That is how I advise, and how I have been training since 1998.
AREAS OF EXCELLENCE
6 fields and the same high standards
Where several areas of law overlap, value lies in coherence. Here is where I step in.
Belgian & European tax law
Corporate tax, personal income tax, non-resident tax, legal entities tax, VAT, registration and inheritance duties. Advice, objections, conciliation, litigation before the Court of First Instance and the Court of Appeal.
Copyright & taxation of creation
The most powerful tax lever for creators, business leaders, employees and consultants. 2022–2026 regime, arts work certificate, securing structures.
GDPR & data protection
Legal bases, DPIAs, registers, post-Schrems II transfers, breaches. Six years of experience within the Belgian supervisory authority.
Regulation of Artificial Intelligence
AI Act 2024/1689, FRIA, GDPR Article 22, training data governance, lawyer–AI ethics. Certified AI Black Belt since 2019.
Non-profits, foundations & companies
Companies and Associations Code, governance, tax and social structuring, legal and tax audit, group structuring and mixed financing.
Health law
Medical and hospital law, digital health (EHDS), medical AI, health GDPR, professional ethics. Author of the Cartography of Health Law (France, 3 volumes; Belgium to be published in 2026).
Business coaching & advice
Beyond the case: supporting the leader in decision-making, strategy and change management. Certified in business coaching.
BRINGING HIDDEN VALUE TO LIGHT
Why protect your intellectual property?
A creation is worth twice: through the law that protects it, and through the tax system that rewards it. But it still needs to be revealed and secured.
An asset born solely from your originality
Protection arises without filing or formalities, as soon as a creation bears the imprint of your personality (Code of Economic Law, Book XI). Text, software, design, music, photo, database.
Fragile without a written contract
Economic rights can only be assigned in writing. Without a clear assignment, the person who pays for the creation does not own the rights. We structure and strengthen the entire chain.
A powerful tax lever
When properly framed, copyright income benefits from reduced taxation (15% withholding tax) after lump-sum expenses (or not) and, as a rule, without social security contributions. The net amount in your pocket far exceeds that of an equivalent professional income.
Secure it to withstand scrutiny
The regime has its limits and many conditions of application (caps, ratio, Arts Work Commission). Documented and well built, it stands up to scrutiny by the FPS Finance. This is our profession, our practice and our commitment.
FOR WHOM?
A boutique firm for demanding clients
SME leaders
Corporate tax, copyright, data and AI compliance, support for strategic decisions.
Non-profits, international non-profits & foundations
CAC governance, public-private financing, reporting obligations, taxation of the social-profit sector.
Tech companies
GDPR, AI Act, valuation of intangible assets, software copyright and IT consultants.
Self-employed professionals
Documented tax optimisation, data protection, structuring of the activity.
Public administrations
GDPR compliance, AI governance, securing large-scale processing.
Fellow lawyers
Second opinion, co-counsel and specialist support in tax, data and intellectual property.
Accounting professionals
Accountants, tax advisers and accountants (ITAA): advanced tax matters, second opinion, continuing training and compliance of solutions implemented by the professional.
Healthcare professionals
Doctors, pharmacists, nurses, hospital directors, health lawyers and DPOs: GDPR/EHDS, medical AI, hospital governance, professional ethics.
Which tax?
Choosing the direct tax applicable to my situation.
Which income?
Among the four categories of personal income tax.
Which expenses?
Optimisation takes expenses into account: the lever of deductible costs.
Where?
Where in the world should I pay my taxes? Residence and jurisdiction.
DO YOU RECOGNISE YOURSELF?
Four profiles, practical answers
Every situation has its entry point. Find yours.
The SME leader
Optimise your tax position, with no grey areas.
The self-employed professional
Structure your activity and your data.
The IT consultant
Turn your code into copyright income.
The non-profit manager
Secure your governance and your subsidies.
LET'S DISCUSS YOUR CASE
A question about tax, GDPR or AI?
A first conversation that is clear and with no obligation. I will tell you what is at stake, what it costs, and the shortest path forward.