Luc Lamy

Luc Lamy is a Partner in Tax & Legal Services, with a focus on Global Mobility, at Moore Belgium. Based in Belgium, he advises employers and internationally mobile workforces on the tax and social-security dimensions of cross-border employment. In recognition of the strength of this practice, Moore Belgium has been named winner of the Corporate INTL Global Awards 2026 — Employment Tax Advisory Firm of the Year in Belgium.

A full-service advisory firm rooted in Belgium

Moore Belgium is part of the Moore network and positions itself as a partner that supports organisations both in their day-to-day financial and operational management and at the key moments that shape a company's trajectory. The firm's stated philosophy is to relieve clients of routine burdens while advising and guiding them through decisive stages of growth, transformation and succession. Its work is organised around the moments that matter to a business, including start-up and growth, business operations and optimisation, transformation and strategy, governance and succession, and conflicts and threats.

Within that broad platform, Moore Belgium brings together tax, legal, accounting and advisory capabilities under one roof. This integrated approach is particularly valuable in employment tax and global mobility, where questions rarely sit neatly within a single discipline. Structuring an international assignment, for example, can touch payroll, social security, immigration, permanent-establishment risk and personal income tax simultaneously, and clients benefit from advisers who can see the whole picture rather than a single fragment of it.

Global Mobility and employment tax

Luc Lamy leads work within Moore Belgium's Global Mobility offering, which supports the international mobility of staff. The firm's Global Mobility services address the analysis of tax and social legislation, the design of salary structures, immigration questions and the treatment of permanent establishments that can arise when employees work across borders. For employers sending people into or out of Belgium, these are precisely the areas where errors are expensive and where careful advance planning protects both the business and the individual.

Employment tax advisory in Belgium is a demanding field. Belgium operates a progressive personal income-tax system, a comprehensive social-security regime and a range of special statuses and reliefs relevant to expatriates and inbound talent. Employers must manage withholding obligations, benefit-in-kind valuations and reporting duties, while internationally mobile employees need clarity on residence, the allocation of taxing rights under double-tax treaties, and the coordination of social-security coverage across jurisdictions. Advisers working in this space combine technical knowledge of domestic rules with a practical understanding of how European coordination regulations and bilateral treaties interact.

Why this recognition matters

The Employment Tax Advisory Firm of the Year award reflects the growing importance of mobility and reward as strategic issues for employers. As companies compete for talent across borders and as remote and hybrid working blur the lines of where work is performed, the tax and compliance questions attached to a workforce have moved from the back office to the boardroom. A firm recognised in this category is one that helps clients structure compensation efficiently, remain compliant across multiple regimes and reduce the friction that can otherwise deter international assignments.

• Advice on the tax and social-security treatment of internationally mobile employees
• Structuring of salary and reward packages for cross-border workforces
• Analysis of immigration and permanent-establishment exposure
• Integration of tax, legal and accounting support within a single firm

For employers navigating the complexities of moving people into and out of Belgium, Luc Lamy and the Moore Belgium team offer a combination of technical depth and joined-up advice. The Corporate INTL Global Awards 2026 — Employment Tax Advisory Firm of the Year in Belgium underlines the firm's standing in a specialised and increasingly strategic area of practice, and recognises the value that experienced global-mobility advisers bring to organisations managing an international workforce.