Gunther Valkenborg


Practice Areas

Employment and Social Security, HR Tax, Reward and Compensation & Benefits


Dutch, French, English


+32 2 285 01 00

WP_Post Object ( [ID] => 1115 [post_author] => 12 [post_date] => 2020-01-15 08:25:56 [post_date_gmt] => 2020-01-15 08:25:56 [post_content] => Emmanuel Wauters is a partner in our employment law department. Emmanuel assists a variety of clients ranging from multinationals to regional Belgian business, both with court procedures and legal advising. His areas of expertise cover the whole spectrum of Belgian employment and social security law, including:
  • Assisting employers with dismissals.
  • Drafting employment agreements, service agreements, internal policies and codes of conduct.
  • Issues arising from reorganizations and restructuring such as transfers of undertaking, outsourcing issues, collective dismissals or business closings.
  • Business immigration counseling.
  • Discrimination and harassment at work.
  • Unfair competition.
  • Posting of employees.
  • Criminal employment law.
A native Belgian French/Dutch bilingual, Emmanuel is equally at ease pleading in Dutch or French in court. Emmanuel is a regular speaker at conferences and has published several articles and books and employment law related topics. Emmanuel obtained his law degree from the University of Antwerp in 2001. Publications Articles and monographs
  • E. Wauters en I. Gerzat, « Het mecenaat van vaardigheden – sociaalrechtelijke aspecten », Or. 2017
  • E. Wauters en I. Gerzat, « Le mécénat de compétences : quels enjeux à la lumière de la réglementation sur la mise à disposition de travailleurs ? », Or. 2017, 19.
  • E. Wauters, « Terbeschikkingstelling van werknemers en uitzendarbeid – een onafgewerkte werf…», Wolters Kluwer, Mechelen, 2014, 158p.
  • Wauters, « Mise à disposition de travailleurs et travail intérimaire – un chantier inachevé…», Wolters Kluwer, Mechelen, 2015, 160p.
  • Wauters and I. Bekhouche, “Le travail intérimaire : synthèse des nouvelles dispositions légales”, Ors. 2014, 2.
  • E. Wauters, “Terbeschikkingstelling van werknemers : nieuwe regels – outsoursing grondig bemoeilijkt”, Accountancy & Fiscaliteit, 28 March 2013, 1.
  • Wauters, “Loi-programme du 27 décembre 2012 – nouvelles dispositions en matière de mise à disposition de personnel”, Ors. 2013, 2.
  • E. Wauters and T. Viérin, « Clauses sur préavis – Quelle garantie », Contrats de travail, n° 456, 7 juin 2010, Kluwer
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Emmanuel Wauters

Gunther has almost 20 years of experience in all possible HR tax, reward and compensation & benefits-related themes that employers are confronted with.

He assists both Belgian companies and multinationals with their questions on topics such as the international mobility of employees and directors, the applicable social security and possible regularisations, the special tax regime for foreign executives and specialised employees, bonus (pension) plans, equity plans, expense allowances and the exemption from payment to the Belgian Treasury of withheld payroll taxes. Gunther also helps to set up the payroll administration, both in Belgium and abroad. He makes gross to net calculations and cost comparisons. In addition to advising, Gunther also helps with filing tax returns for residents and non-residents.

Gunther is active in close collaboration with our employment law experts.

Gunther speaks at seminars on topics related to the setting-up of a management company, payroll administration and tax reporting obligations for employee and employer, forms of mobility and the company car, international employment, as well as on any other tax and social security related topic involving remuneration. He also published several articles which include amongst others the tax treatment of severance payments, company cars and the tax and social security impact, in a broad sense, on one’s remuneration structure when on an assignment abroad.