01 Jan The legal privilege (un)covered
The legal privilege (un)covered! This book...
01 Jan Column Jan Tuerlinckx in Trends: Things can change in the judiciary (28/09/2023)
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...
01 Jan Column Jan Tuerlinckx in Trends : Short-lived legislation! (13/07/2023)
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...
01 Jan Column Jan Tuerlinckx in Trends 18/5/2023: We are stricter for entrepreneurs than for politicians
'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...
01 Jan Tax liability, tax penalty
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...
01 Jan Be careful what you measure (Column in Trends 30/06/2022)
KPIs, or key performance indicators, are an instrument used to measure and monitor how effectively an organisation is achieving its objectives. The choice of KPIs in a strategic plan is a tricky business. They are seen as the operational milestones by which to carry out the...
01 Jan Cafetaria plans under high pressure
A number of employees, sole traders and company managers receive part of their remuneration in the form of an electricity or heating allowance. This benefit is taxed at a fixed rate. If energy prices rise, companies and employers pay more to grant the benefit. Since...