Stefanie Hardy | Fieldfisher
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Professional background

Professional background

I advise clients in a variety of tax matters and have developed in-depth expertise regarding real estate transactions, investment and financing structures and tax incentives. I have a particular focus on businesses that are active in the financial, real estate, energy, and life sciences sector.

Next to said advisory services, I regularly assist clients in tax disputes at both the administrative and judicial stage, as well as with requests for advance tax rulings.

Additionally, I am also part of the criminal tax law unit, which assists clients who are involved in criminal matters, such as money laundering, tax fraud, corruption, abuse of corporate assets, insider trading. Such assistance covers both advisory and representation in criminal proceedings.

Outside of my professional role, I am also active in the academic field since I have been working as a teaching assistant within the Institute of Tax Law of the KU Leuven for several years. In this context, I take on various teaching assignments and I am regularly involved in publications on different tax topics.

I hold a Master's degree in Law from the Catholic University of Leuven (KU Leuven), as well as a Specialized Master's degree in Tax Law from the Université Libre de Bruxelles (ULB).

Before joining Fieldfisher, I gained extensive experience regarding various taxation matters within the tax department of another international law firm and a Big Four firm, both based in Brussels.

I am a member of the Dutch Order of the Brussels Bar since September 2016.

I am a native Dutch speaker, and I am fluent in French and English.

Authored pieces

All Resources
A multi-story steel framework building under construction, with visible beams and girders. The structure is painted primarily in shades of blue with some red accents. The background features a partly cloudy sky.
Tax
Insight

A building right on existing constructions: contractual transfer of ownership and dual taxation risk

26.11.2025
IntroductionThe reform of Belgian property law, effective since 1 September 2021, has significantly reshaped the legal and tax treatment of building rights on existing constructions. The updated terminology in the new Civil Code has raised complex practical questions, particularly regarding registration duties.
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An abstract digital illustration featuring interconnected lines and dots. The composition transitions from a pink hue on the left to a blue hue on the right, creating a gradient effect. Peaks and valleys formed by lines resemble a data graph or network connectivity map.
Tax
Insight

Belgian Tax Reform – Draft Program Law Implements First Wave of Measures

11.06.2025
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A close-up of a hand touching a digital tablet screen, emitting a bright glow. The screen displays various abstract graphics, charts, and data points, indicating technology and data interaction. The overall color scheme is predominantly blue and pink.
Tax
Insight

The new VAT regime for demolition and reconstruction: latest updates

29.01.2025
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An abstract digital illustration featuring interconnected lines and dots. The composition transitions from a pink hue on the left to a blue hue on the right, creating a gradient effect. Peaks and valleys formed by lines resemble a data graph or network connectivity map.
Tax
Insight

Investment Deduction: new rules since 1 January 2025

29.01.2025
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Insight

Hybrid mismatches under scrutiny: Analysing Belgium's latest circular

16.12.2024
On 22 October 2024, the Belgian Tax Authorities ("BTA") published a circular letter on hybrid mismatches, which provides comprehensive guidance on the application of Belgium's anti-hybrid mismatch rules (Dutch/French). As a reminder, the latter rules, which have been in force since 1 January 2019, are derived from the EU Directives ATAD 1 and ATAD 2 and are designed to prevent tax avoidance through hybrid mismatch arrangements.
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