Emily Polfliet

Fields

Whether clients are confused by the complexities of the housing allowance, the calculation and allocation of tax rebates or the taxability of a professional income, it all falls under her core competence. Together with Tisha Dujardin, she handles all the stages of various issues relating to benefits & compensations, providing advice as well as support in the event of a dispute.

Subject Matters

Emily exposed the incorrect calculation of the "tax base" (part of the personal income tax calculation), with the result that, in many cases, severance payments of dismissed employees are miscalculated by several thousand euros to the detriment of the taxpayer. This inaccurate handling of tax calculations by the authorities also disadvantages households in which one of the partners is employed abroad. More specifically with regard to the allocation of rebates and tax-free allowances. Emily advises and conducts administrative proceedings in this regard.

On a technical level, she advised clients on the hardly known portability of housing allowances.

It is also clear to her that the tax authorities are keen to explore the fiscal frontier. Emily helps to ensure that the tax administration does not cross the line, especially when it comes to pension taxation. This in particular with regard to the calculation of the 80% limit and application of so-called “back service” for IPCs (individual pension commitments).

With regard to benefits & compensations, she participates, among other things, in the ruling practice on copyright fees and complex international employment.

Team

Emilie is part of the TAX and CORPORATE team.

Publications and seminars

Seminars

“Spitsuur HR-Tax (Rush hour HR-Tax), in collaboration with Salar, Westerlo, 2022;

“Tweede verblijven" (Second homes), PXL Hogeschool, Hasselt, 2021;

“Bezwaarschrift binnenstebuiten” (Objection inside out), NCOI Learning, Antwerp, 2020;

“5 zaken die u nog niet wist over het bezwaarschrift” (5 things you didn't know about objection), Forum for the Future, Brussels, 2020;

“De wreedheid van de forfaitaire belastbare basis” (The cruelty of the flat-rate taxable base) in the context of Ten hot topics in tax practice, Tuerlinckx Academy, 2020.

 

Shares Expertise

Betonstop, 27 April 2022;

Declaring an asset abroad – what you need to know, 15 September 2021;

Zoveelste celebrity tegen de domicilielamp, 22 September 2020.

Structural note on the issue of direct tax returns - Study following the public consultation, April 2022.

Acadamic Pathway

Master's degree with Tax Law specialisation from University of Antwerp (2020)

Bachelor's degree in Law from University of Antwerp (2018)

 

emily.polfliet@tuerlinckx.eu

https://www.linkedin.com/in/emily-polfliet-149a5b180/

Other team members

Jan Tuerlinckx
Jan is a founding partner of Tuerlinckx Tax Lawyers and has developed the law firm into a national network with offices in Antwerp, Westerlo, Hasselt and Charleroi.
Dave van Moppes
Dave is a founding partner of Tuerlinckx Tax Lawyers. Dave advises clients preventively (risk assessment – compliance) on tax issues and assists them with tax disputes and procedures.
Baptistin Alaime
Baptistin specialises in income tax and VAT, both with regard to material aspects and tax procedure. As a native French-speaking lawyer, Baptistin also focuses on the legal and tax differences between Flanders and Wallonia
Pieter Willems
Pieter’s field of work is at the crossroads between the TAX, CORPORATE and PRIVATE aspects of taxation. In addition to general taxation, he defends cases in corporation tax and commercial litigation.
Dimitri Van Becelaere
Dimitri focuses on estate planning and family property law. In his practice, he advises and guides high net worth individuals in the area of succession planning, and assists clients in family disputes regarding inheritance and gifts.
Romy Geysen
Romy focuses exclusively on criminal law and criminal procedure. Always striving to provide honest and practical advice, her interest lies primarily in the context and the person behind the client. In the event of a procedure, she provides vigorous assistance, by defending the rights of both victims and perpetrators with great passion.
Tisha Dujardin
Tisha mainly focuses on the tax procedure regarding direct and indirect taxes, but also on the aspects of indirect taxes and international tax law. Meanwhile, she also specialised in customs law.
Bas Minten
In addition to general tax matters, Bas mainly focuses on corporate taxation at Tuerlinckx Tax Lawyers, as well as the tax aspects of asset and succession planning. He is particularly interested in corporate restructuring and the tax treatment of real estate transactions.
Winnie Milbou
Winnie mainly focuses on criminal tax law and formal tax law regarding direct and indirect taxes. In particular, she specialised in proceedings concerning withholding tax exemptions on earned income on the one hand, and the tension between tax law and criminal law on the other.
Toon Proost
On the one hand, Toon's expertise is mainly in the area of traditional taxation, such as corporate income tax, personal income tax, international taxation and VAT. In this respect, he advises and assists in cases relating to restructuring. He successfully completed various ruling procedures regarding tax-free partial demerger or group restructuring, and also obtained legal certainty regarding the tax-free nature of capital gains on shares.
Klaas Francken
Klaas focuses on corporate criminal law and (international) tax procedure. In doing so, he has a particular interest in European law, fundamental rights and the procedural aspects of law, such as the law of evidence.
Arthur Verstichel
Arthur is particularly interested in corporate income tax, VAT and everything related to corporate taxation in a broad sense. In addition, he focuses on various facets of international taxation for both natural persons and legal entities.
Luka Houbrechts
Luka has finished the Junior Program of Tuerlinckx Tax Lawyers and started as a Lawyer-Junior Associate.
Janne Dietvorst
After joigning the Junior Program at Tuerlinckx Tax Lawyers, Janne started as Junior Associate.
Merten Boyen
Merten started with Tuerlinckx Tax Lawyers as a Junior Associate.
Cato Van der Heyden
Cato combines her job as a paralegal with a postgraduate course in Fiscal Sciences at the Fiscale Hogeschool (Brussels Tax College).
Joan-Malcolm Maka
Joan-Malcolm will start as a tax lawyer at Tuerlinckx Tax Lawyers. In general he handles national cases with tax implications on both sides of the language border.
Nouria Belhaddad
Nouria  mainly focuses on formal tax law in direct and indirect tax matters. She has a particular interest in the area of tension between tax law and criminal law
Ans De Bontridder
Ans manages and directs Tuerlinckx Tax Lawyers. In addition, Ans is responsible for HR administration, job fairs and recruitment, the coaching of participants in the firm’s summer internships, as well as the supervision of trainee lawyers, performance appraisals and evaluations, employment contracts and insurances.
Muriel Van Honsté
Muriel manages the calendars and takes care of the organisational structure. She is also the first point of contact with regard to Mr. Jan Tuerlinckx.
Sabine Princen
Sabine is Marketing and Communication Officer at Tuerlinckx Tax Lawyers. She is responsible for the firm's marketing, communications and events.
Paul Notteboom
In a fast-growing environment, Paul Notteboom looks for the best solutions to automate existing and new processes. By implementing new technologies with a focus on efficiency and customer satisfaction, his goal is to keep the organisation running like a well-oiled machine.
Valancia Choungo
Valancia is a Management Assistant at Tuerlinckx Tax Lawyers. As a fluent polyglot, she is responsible for welcoming clients and escorting them to the meeting rooms.
Bertien Van Peer
At Tuerlinckx Tax Lawyers, Bertien holds the position of Management Assistant.