Basket in Tax Law You are an entrepreneur. Not that you have something to hide, but you can’t help feel uneasy whenever you are subject to a tax audit. On the other hand, you know all too well that ‘being compliant’ and the corresponding verification of...
We need to talk about withholding tax. As natural persons, we all pay taxes on our professional income. The personal income tax is settled for each calendar year. You declare your income in the middle of the calendar year following the one in which you...
Didactics dictates that before discussing a superlative form, the basic form should first be explained. The best thing, therefore, is to start with the concept of ‘legistic negationism’, which is not included in the Oxford dictionary. ‘Negationism’, which is included, stands for the denial or...
The legal privilege (un)covered! This book...
THINGS CAN CHANGE IN THE JUDICIARY Jan Tuerlinckx is a lawyer at Tuerlinckx Fiscale Advocaten/Tuerlinckx Tax Lawyers There once was an entrepreneur. No, this is not the start of a fairy tale, but of my career thirty years ago. That entrepreneur was being swindled by one of...
It couldn’t be drier. The last paragraph of page 53 of the coalition agreement of Belgium’s so-called ‘Vivaldi’ government reads: “The possibility of tax regularisation will be discontinued as of 31 December 2023.” Back in 2020, that seemed a long way off. But in just...
'Conflict of interest’ is the predominant theme in the public political debate. Contrary to what you might think, there are apparently no clear rules. Even eminent professors who should know as legal theorists and as expert practitioners only talk about common practice, and therefore not...
Consequently, when the marriage goes awry or a close relative passes away, the legal implications and respectively liquidation of the common assets or the international estate can be cross-country. This results in the intertwining of multiple jurisdictions. The same goes for the global ramifications of the...
I hope that you, like me, take the above for granted. Indeed, this is inherent to the rule of law and the fundamental rights of the individual. Unfortunately, these essential principles do not hold true in taxation. If you file an incorrect tax return – again...