Miguel De Jonckheere - Legal Counsel



Miguel holds a master of Law (VUB, 1986) and obtained an additional master in Tax Law (VUB, 1988). In 1995 he obtained his PhD in tax law with his dissertation on ‘Fiscaaljuridische aspecten van de gemeentelijke belastingbevoegdheid’.
Miguel is professor at the Faculty of Law at the University of Brussels, where he teaches introduction to law, corporate taxation, thorough study of direct taxation and fiscal jurisdiction. Until recently, he was also a professor at the Erasmus University in Rotterdam, where he examined local taxes internationally. He teaches about the Flemish regional taxes at the ESSF (Ecole superieur des sciences fiscales) and has taught at the University of Antwerp and at PH Limburg.


Miguel is the undisputed specialist in the field of local and regional taxation. His doctoral thesis about the borders of the municipal tax jurisdiction has put this area of tax law on the map and has influenced the case-law significantly in recent decades.

Publications and seminars

Miguel is the author of more than 200 publications concerning matters of local and regional taxation, has been taken care of the case-law-overview for over 20 years concerning these taxes, is frequently cited in judicial decisions, organizes an annual conference on local and regional taxation and is a regular speaker at seminars.
Miguel is part of a select group of prolific writes and will cross the threshold of 350 legal publications in 2017. He is founder and editor of the periodical “Lokale en regionale belastingen” which celebrates its 20th anniversary in 2017, editor of the “Jaarboek lokale en regionale belastingen”, co-author of the “Handboek lokale en regionale belastingen” and regular annotator of case-law with the “Tijdschrift voor fiscaal recht”. He handles the chapter on local and regional taxes in the “Tiberghien handbook voor fiscaal recht” and has published in numerous magazines and has been part of many editorial boards. He is member of the European association of tax law professors.



English, Dutch and French.

Office Brussels
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