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Elisabeth Kustermans

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Elisabeth started her career at Tiberghien in 2017 immediately after her studies Master en droit fiscal at ULB, Master in Notarial Law and Master in Law at KULeuven.

Elisabeth has acquired extensive expertise and wide experience in the areas of estate and inheritance planning, gift and inheritance tax and relationship property law. She advises clients on both family estate law and personal and family law. In addition, Elisabeth has a particular and deeper specialisation in the transfer of family companies and family enterprises.

Elisabeth regularly publishes articles on various aspects of estate and inheritance planning.

Elisabeth Kustermans

Senior Associate - Brussels

Born in Roeselare, °1992.

Lawyer. 

Joined the firm in 2017.

Practice Areas

Family property law

Succession planning

Income tax law

Education

Université Libre de Bruxelles (Master in Tax Law, 2017).

KU Leuven (Master in Notarial Law, 2016).

KU Leuven (Master in Law, 2015).

Languages

Dutch, French, English.

Other professional activities

Member of the Brussels Bar.

  • 'BOEK III SUCCESSIE-, REGISTRATIE-, HYPOTHEEK- EN GRIFFIERECHTEN', Tiberghien - Handboek voor Fiscaal Recht 2024-2025, Mechelen, Wolters Kluwer, 2025 
  • M. DELANOTE en E. KUSTERMANS, 'Doorlichting van artikel 2.7.1.0.3, 3° VCF vanuit de rulingpraktijk van de Vlaamse Belastingdienst – Fiscale aandachtspunten voor de notariële praktijk', Rechtskroniek voor het Notariaat Deel 45, 77-103, Knops Publishing, 2024
  • Co-auteur van het Jaarboek Registratierechten − Werdefroy, IV/149 tot IV/1543, , Wolters Kluwer, 2023 
  • P. SOUFFRIAU, E. DENOLF en E. KUSTERMANS, 'Controlebehoud bij aandelen: de Belgische PSAK of de Nederlandse STAK', VIP 2021, 3, 4-21
  • E. KUSTERMANS, 'De functie van artikel 6 EVRM bij het opleggen van administratieve boetes, Successierechten, 2019, afl. 8, 4-7