Portrait de Yaël SPIEGL, avocate associée du cabinet DALDEWOLF

Legal 500 – TAX – Next Generation Partners – 2022

Legal 500 – TAX – 2020
‘The partners in the tax team are solution-oriented and communicate clearly to business entrepreneurs’

Legal 500 – TAX – 2019
‘Yaël SPIEGL, who made partner in January 2018, has notable specialisms in VAT and real estate taxation. ‘Other than strictly resolving an issue, the tax team also anticipates potential difficulties in related areas.’

Legal 500 – TAX – Next Generation Partners – 2020

Leaders League – CORPORATE TAX – Highly Recommended

Yaël Spiegl is a member of the Brussels Bar (2005). She is a partner at DALDEWOLF. She is the Head of the Tax Law team.

Yaël has developed an expertise in indirect taxation, with a particular focus on VAT.  She is a recognised expert in her field in Belgium. Yaël assists and represents Belgian and international clients before the courts and tribunals as well as before the competent administrative authorities in various matters involving, among others, the structuring and optimisation of the VAT regime, the VAT impact of cross-border transactions, the VAT regime of real estate transactions, VAT formalities and procedures in Belgium.


  • Indirect taxation
  • VAT
  • Registration duties
  • Inheritance tax
  • Real estate taxation
  • Customs and excise duties


  • Member of the Brussels Bar
  • Member of the International Fiscal Association (IFA)
  • Member of the Union of Tax Practitioners (UPF)


  • Degree in Tax Law, ULB (2007)
  • Law Degree, ULB (2005)



  • « Arrêt “Altic » : non-respect de la législation en matière de droit alimentaire et droit à déduction TVA », avec A. Mahy, in Journal de Droit Européen 2020, pp 18-22

Conférences et séminaires

  • Feb. 2020 : Competence Workshop, « Unité TVA vs Association de Frais » (webcast), Brussels
  • Dec. 2019 : Competence Workshop, « La journée de la TVA », with F. Coutureau and K. Bar, Wavre
  • Nov. 2019 : Competence Workshop, « La journée de la TVA », with F. Coutureau et K. Bar, Wavre
  • Oct. 2019 : Institut de formation judiciaire, « La saisie fiscale », with O. Bertin, Brussels
  • Oct. 2019 : Competence Workshop, « La TVA dans l’immobilier », with F. Coutureau, Conseiller Général AG Fiscalité, Services Centraux TVA, Wavre
  • Sept. 2019 : Cafés-Conseils UCM, « La TVA dans l’immobilier », Brussels
  • June 2019 : Competence Workshop, « Droit à déduction TVA » (webcast), Brussels
  • June 2019 : Competence Workshop, « Droit à déduction TVA », Wavre
  • May 2019 : Competence Workshop, « TVA et refacturation de frais », Wavre