Getting into a discussion with the government about wealth can be incredibly challenging or worse.
And when the claims begin to sound criminal, it can extremely threatening.
(International) Tax fraud
Anti-money laundering legislation
Asset analysis, accountability and reporting
Bankruptcy offences
Compliance in tax regularisation
Corporate criminal law
Crimes involving accounting and financial statements
Customs & excise
Detection and prevention of tax fraud
Disciplinary proceedings and administrative sanctions
Domicile fraud
Inheritance and estates
Money laundering
Private and public corruption
Recovery of assets
VAT carousel
Tax criminal law concerns the criminal aspects of tax fraud and other violations of tax laws, such as deliberate tax evasion, where individuals or companies default on their tax obligations by hiding income or real estate. The team can defend you in the criminal court and also negotiate an out-of-court settlement or prior admission of guilt (VES) with the public prosecutor’s office and the tax administration. Anti-Money Laundering (AML) legislation comprises rules and procedures that financial institutions and other entities must follow to prevent, detect and report money laundering. Our team of experts helps prepare accurate financial reports and accounts for your assets, ensuring full transparency and clarity. This is important not only for internal purposes, but also to meet the requirements of tax authorities, regulators, and other involved parties. To provide the best possible service, we work closely with specialist third parties, such as accountants, financial advisers and forensic experts. These collaborations allows us to offer you a complete and reliable wealth analysis, backed by the expertise of renowned professionals in the financial sector. We also have the expertise to assist you if you were to be prosecuted for bankruptcy offences issued by the Public Prosecutor’s Office, following a complaint from a trustee or otherwise. This may include, for example, acts you are alleged to have committed during the so-called suspect period, alleged simple or fraudulent bankruptcy, fraudulently affecting the assets or liabilities of the bankrupt person or acting in bad faith in the management of the bankruptcy, or the fraudulent inducement of insolvency. “Compliance” refers to compliance with legal and regulatory obligations in tax matters and in the application of anti-money laundering legislation. Tuerlinckx Tax Lawyers will assist you in identifying the origin of your assets and tax liabilities, and if necessary, support you in regularising tax situations, correcting tax returns, and repatriating assets to Belgium from abroad. This includes compliance with rules relating to crypto assets, which often involve complex legal and tax issues. White collar crime is the English collective term for non-violent crimes committed by individuals in a business environment, often for financial gain. This includes fraud, forgery, racketeering, embezzlement, misuse of corporate assets, abuse of inside information and trust, among other things. Our team of specialists is also well placed to defend you in relation to alleged offences concerning tax, accounting and financial administration and reporting. Customs and excise are a separate branch within criminal tax law, where you have to consider various deviations from ordinary criminal law rules. For example, did you know that customs law has its own criminal offences, and that criminal proceedings are exercised by the Administration? Moreover, compared to other branches, it is a very repressive area. The experienced lawyers at Tuerlinckx can assist you in cases involving alleged smuggling (stealth imports), anti-dumping duties, under-valuations, illegal trade in excise goods, such as alcohol and tobacco, and more. Internal tax fraud can occur in any company and often has serious consequences. At Tuerlinckx Tax Lawyers, we help you detect and prevent such fraud within your organisation in a timely manner. Our team of experts has the knowledge and experience to identify weaknesses in business processes and implement measures that significantly reduce the risk of fraud. We work together closely to promote a culture of transparency and integrity within your company. Our experienced lawyers specialise in assisting clients facing disciplinary proceedings or administrative sanctions. Whether it is disciplinary action in your professional sector, or sanctions imposed by an administrative body, we offer a thorough analysis of your case and draw up a strategic defence to protect your rights. Disciplinary prosecutions and administrative sanctions require a precise legal approach and a deep understanding of the specific rules and procedures within the industry. At Tuerlinckx Tax Lawyers, we use our expertise to help you achieve the best possible outcome and minimise the impact on your career. If you are accused of domicile fraud by the tax administration or the public prosecutor’s office, it means that a natural or legal person gives an incorrect address as his or her residence or registered office in order to obtain certain benefits or avoid obligations. This can occur when a person registers at an address that differs from where they actually live. The discussion about someone’s actual registered address or place of residence is often not clear cut but the person concerned may well be labelled as a fraudster very rapidly. Disputes over estates and inheritance can lead to serious legal problems, especially when there are allegations of fraud, forgery or the diversion of assets from an estate. We are ready to defend you with expertise and dedication in these complex cases. The CRIMINAL team understands the emotional and legal complexities of inheritance issues and offers thorough analysis and a strong defence to protect your rights. Money laundering is the process of attempting to turn an illegal asset into a legitimate one. Transactions with assets derived from tax fraud may also give rise to a money laundering offence. Allegations of corruption, whether private or public, can have devastating consequences for your reputation, career and freedom. Corruption cases are often complex and require a deep understanding of both legal and ethical aspects. At Tuerlinckx Tax Lawyers, we understand the complexity and sensitivity of such matters and are ready to defend you with dedication and expertise. Asset recovery is a complex and sensitive legal process that often occurs in cases of (internal) fraud, bankruptcy or other financial disputes. Our team of specialised lawyers has extensive experience in tracing, tracking and recovering assets obtained through illegal or unlawful acts. Whether you are dealing with hidden assets, international asset structures, or complex legal disputes, we offer you sound strategy and robust legal assistance. VAT carousel fraud is a complex problem where innocent entrepreneurs sometimes become unintentionally involved in fraudulent transactions. At Tuerlinckx Tax Lawyers, we understand how you can get caught up in this type of situation despite your good intentions. Our experienced team of lawyers specialises in defending clients who, through no fault of their own, have been caught up in a chain of VAT fraud. We thoroughly analyse your case and provide a strong, tailored defence to protect your rights.(International) Tax fraud
Anti-money laundering legislation
Tuerlinckx Tax Lawyers supports reporting entities that must implement ‘Know Your Client’ practices or other obligations under preventive money laundering legislation, such as drafting a client acceptance policy, analysing atypical transactions and developing a general and individual risk assessment, and assisting with a notification to the Financial Intelligence Processing Unit.
In addition, we will assist you if you must undergo an audit of your anti-money laundering policy conducted by the regulator, such as the ITAA or the FPS Economy.
Finally, the team has extensive expertise in applying anti-money laundering laws to crypto assets. Asset analysis, accountability and reporting
Bankruptcy offences
Compliance in tax regularisation
Corporate criminal law
Team Tuerlinckx defends the interests of companies, executives and individuals in such criminal proceedings. Crimes involving accounting and financial statements
Customs & excise
Detection and prevention of tax fraud
Disciplinary proceedings and administrative sanctions
Domicile fraud
Inheritance and estates
Money laundering
If you are the subject of a criminal investigation into or prosecuted for money laundering, the CRIMINAL team can assist you at every stage of the investigation or proceedings. Private and public corruption
Recovery of assets
VAT carousel
The tax world never stands still and the beginning of 2025 also comes along with changes. The legislature is aiming for harmonization and greater automatization of the collection processes, but also wants to encourage the compliant behaviour of the VAT payer. A business manager with a struggling project company who was also going through a number of insolvency proceedings appealed to the CRIMINAL team when he was accused of bankruptcy offences as well as fraud, forgery of documents and forgery of financial statements. It was important to safeguard against criminal liability, as there was a civil suit by creditors and trustees for tens of millions of euros. We took up the criminal defence and obtained full criminal acquittal and consequently also prevented the civil claims. For a drinks distributor with a business unit literally on the border with one of our neighbouring countries, we provided the defence at an audit of excise duties and VAT. A very significant additional claim in excise duties was made but, with the team's intervention, an amicable settlement was found, with a minimal fine. In this way, criminal proceedings were avoided for the drinks distributor. They paid the Belgian excise duties and foreign excise duties for the foreign administration were subsequently regularised. Electric bicycles were imported from China by a bicycle dealer with no anti-dumping and countervailing duties paid. Some of these imports were declared as e-scooters, which are not subject to anti-dumping duties. The Customs Administration disputed this, arguing that the bicycles should have been declared as electric bicycles. Moreover, it was claimed that some goods were undervalued. The Customs Administration demanded anti-dumping duties and the rectification of the alleged undervaluation, along with draconian penalties of up to several million euros. We argued that there was no undervaluation and that the bike dealer had acted in good faith and had erred unintentionally which meant the goods could not be confiscated and sanctions could not be imposed. The result was a complete (criminal) acquittal at first instance, with only the anti-dumping and countervailing duties due being confirmed. The allegation of undervaluation was rejected in full, and the court accepted that the bicycle dealer had erred unintentionally.
A horse trader operating internationally faced a criminal investigation into facts of tax fraud and a failure to keep proper accounts. Several million euros were additionally claimed, whereby the object of the money-laundering offence would also be confiscated. Through an efficient intervention, court proceedings along with the dreaded publicity was avoided and an out-of-court settlement was reached with both the tax administration and the public prosecutor. A natural person opened a securities portfolio in the past with funds obtained from an inheritance and gifts. The portfolio grew through capital gains on equities and income from a hospitality business. The person wanted his assets to be processed appropriately for tax purposes. Some of the growth was exempt due to capital gains on shares, while undeclared professional income was taxable. Tuerlinckx Tax Lawyers took on the complex task of demonstrating which part of the assets had received the correct tax treatment and which part needed to be regularised at the Regularisations Contact Point. The time-barred capital was taxed at a rate of 40%, subject to a cap on the amount due. The result was that the assets, which amounted to over one million euros, were only 75% subject to the 40% rate.
A natural person with several properties came to the attention of the Financial Intelligence Processing Unit (CTIF-CFI) and was criminally prosecuted for money laundering offences related to the purchase and sale of real estate. The prosecution demanded the confiscation of the object of these crimes totalling EUR 1.4 million. Partly due to the cooperation between the legal team and a forensic audit firm, a full acquittal was obtained at first instance. Diamond dealers subject to the Act of 18 September 2017 on the Prevention of Money Laundering and Terrorist Financing and on the Restriction of the Use of Cash (Preventive Anti-Money Laundering Act) were audited by their supervisory authority, the FPS Economy, on their compliance with this law. During this inspection, an administrative penalty of more than EUR 50,000 was imposed. By remedying or refuting several irregularities, our experienced lawyers managed to reduce the administrative penalty to EUR 15,000. An economic professional with an office in Belgium who personally resides in a country with a favourable tax regime was investigated for alleged domicile fraud. Tuerlinckx took on the defence in both the criminal and tax investigations related to the alleged domicile fraud (tax fraud, forgery and money laundering). The charges were dismissed by the Council Chamber.
This is a trend that seems to be re-emerging: in the past year, our company has assisted several companies and individuals who were either prosecuted by the Public Prosecutor's Office or the Special Tax Inspectorate for domicile fraud. A well-known criminal lawyer was at the centre of a complex case revolving around allegations of tax fraud, money laundering and accounting offences. The office took on the defence with the aim of safeguarding the client's criminal liability. The prosecution had demanded a severe punishment, including 15 months in prison, a substantial fine of EUR 60,000, and the forfeiture of the allegedly evaded tax amount. Thanks to a thorough and profound financial analysis by the team, which refuted the investigators' findings, we managed to secure a full acquittal. This case highlights the importance of financial expertise and precision in legal defence involving financial crimes. A multinational company called on the CRIMINAL team because one of its employees was guilty of committing internal fraud of a cross-border nature. As a result of a thorough and comprehensive analysis of the damage suffered and the company's internal processes, the team was able to secure compensation that substantially reduced the damage suffered. Besides support during the legal proceedings, the team helped the company to recover the funds that were siphoned off abroad by the perpetrator through close contact with the prosecution and a team of lawyers abroad. A company specialising in event organisation was linked to tax (VAT) fraud, tax forgery, money laundering and membership of a criminal organisation. An agreement was reached with the public prosecutor's office (a Prior Recognition of Guilt - VES). Through this intervention, the case was handled efficiently and a substantial sentence reduction was also obtained. A company was audited by the Economic Inspectorate and accused of illicit labour practices and inadequate provision of electronic payment facilities. Tuerlinckx's legal team wanted to safeguard against criminal liability. Through quick actions, adjusting the company's administrative policy and negotiations with the economic inspectorate, an agreement was reached with the economic inspectorate at the control stage, during which conditions were agreed. In this way, a referral to the Public Prosecutor and further criminal prosecution could be avoided. Tuerlinckx Tax Lawyers took on the appeal defence of a well-known Belgian accounting firm as well as a numerical professional in a disciplinary prosecution by the ITAA. In the first instance, a conviction was handed down and both the accounting firm and the numerical professional were suspended for a month. The result was that on appeal, the sanction for the company was converted into a warning and the disciplinary action against the numerical professional was declared inadmissible. A Belgian accountancy firm received an ITAA audit in connection with the application of preventive anti-money laundering legislation. The importance of this should not be underestimated with regard to safeguarding liability and adjusting money laundering policy. Through the intervention of the legal team, the accountancy firm's money-laundering policy was efficiently adjusted and just a warning was issued.
“You have the right to remain silent. Anything you say can and will be used against you in a court of law.”
Tuerlinckx Tax Lawyers combines the expertise of criminal law with tax, financial and economic legislation in order to make your defence as effective as possible. In this context, technical expertise and experience are key.
If you need a criminal defence in relation to alleged tax fraud, money laundering, customs & excise and other financial or economic crimes, we are at your service. We could, for example, support you during an interrogation or criminal investigation, help you negotiate an out-of-court settlement with the public prosecutor, and defend you before the courts and tribunals, including the Court of Cassation and the European Court of Human Rights.
You can count on the team at Tuerlinckx Tax Lawyers for assistance with tax audits and discussions with the tax administration, both at the administrative stage and in court. We ascertain precisely what the tax administration will and will not allow in the specific tax files. We also explore the viability of the tax authority’s claims and the arguments you could use to make a difference in court.
What if some components of your assets have not been subjected to the correct tax regime? You can often achieve the necessary adjustments through a tax regularisation or rectification, which will result in a criminal prosecution being dropped. The experts at Tuerlinckx Tax Lawyers have broad expertise in this area. Also with regard to the complex world of crypto assets, we have particular expertise to rectify any past latency in negotiation with tax administrations.
Is your company is facing an audit on the proper application of anti-money laundering legislation and you wish to prepare, or have you been sanctioned in the context of an audit for allegedly failing to comply with certain obligations? Tuerlinckx Tax Lawyers has in-depth expertise in anti-money laundering legislation, both in terms of its practical implementation and remedies and defences.
If you need a criminal defence in relation to alleged tax fraud, money laundering, customs & excise and other financial or economic crimes, we are at your service. We could, for example, support you during an interrogation or criminal investigation, help you negotiate an out-of-court settlement with the public prosecutor, and defend you before the courts and tribunals, including the Court of Cassation and the European Court of Human Rights.
You can count on the team at Tuerlinckx Tax Lawyers for assistance with tax audits and discussions with the tax administration, both at the administrative stage and in court. We ascertain precisely what the tax administration will and will not allow in the specific tax files. We also explore the viability of the tax authority’s claims and the arguments you could use to make a difference in court.
What if some components of your assets have not been subjected to the correct tax regime? You can often achieve the necessary adjustments through a tax regularisation or rectification, which will result in a criminal prosecution being dropped. The experts at Tuerlinckx Tax Lawyers have broad expertise in this area. Also with regard to the complex world of crypto assets, we have particular expertise to rectify any past latency in negotiation with tax administrations.
Is your company is facing an audit on the proper application of anti-money laundering legislation and you wish to prepare, or have you been sanctioned in the context of an audit for allegedly failing to comply with certain obligations? Tuerlinckx Tax Lawyers has in-depth expertise in anti-money laundering legislation, both in terms of its practical implementation and remedies and defences.