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General terms and conditions

  1. Scope

TAXPATRIA® with offices in Brussels and Antwerp (BE) provides services to their clients via TAXPATRIA TAX & LEGAL BV (BE 0671.726.582), a Belgian company of tax lawyers and paralegals, and TAXPATRIA ACCOUNTANCY BV (BE 1001.652.583), a Belgian company of accountants registered with the Belgian Institute for Tax Advisors and Accountants (ITAA) under Nr. 53.317.866.

TAXPATRIA® aims to provide tax and accountancy services in the broadest sense of the word with an emphasis on global mobility and international taxation. The Company provides its services through its lawyers, advisors and accountants under these General Terms and Conditions.

The conditions apply to every service provided by TAXPATRIA® on behalf of the Client, unless an alternative written agreement between TAXPATRIA® and the Client has been made. The Client is deemed to know these terms and conditions and accept them, whenever they call upon our services. For any ongoing services, like for example accountancy, a separate engagement letter is normally agreed to between TAXPATRIA® and the Client. If there is any discrepancy between the content of these general terms and conditions and the engagement letter, the latter will prevail.

  1. Data

The Client is obliged to inform TAXPATRIA® about the facts and circumstances that are of importance for each assignment. The Client is responsible for the accuracy, completeness and reliability of the information provided to us.

The Client furthermore commits themselves to timely inform TAXPATRIA® about the procedural initiatives to be taken. All possible actions that are notified and/or served to the Client by third parties in connection with legal proceedings and/or by the Belgian tax authorities, must be passed on to us without any delay.

TAXPATRIA® is only required to execute the assignment requested, if the Client provides the data and information required and allow us sufficient time to prepare what is needed for this. Possible additional costs may be charged to the Client for failure to not timely or properly provide the information required.

  1. Obligation

TAXPATRIA® will make all possible efforts to reach the Client’s aimed result, without offering any guarantees.

TAXPATRIA® strives for optimum support and accuracy of the opinion given consistent with the current state of law, tax provisions, jurisprudence and legal doctrine, but will not be liable for incorrect or fraudulent intentions of the Client, resulting in making improper use of the assistance provided.

  1. Confidentiality

Any advice provided by TAXPATRIA® is for the Client’s benefit alone and is given solely for the purpose of the matter in respect of which it is given. TAXPATRIA®’s advice may not be used or relied upon by third parties. The Client agrees that no specific advice given by the lawyers, advisers and accountants of TAXPATRIA® will be disclosed to any third party without our prior written consent.

  1. Payment of fees

TAXPATRIA® calculates its basic fees based on hourly rates or fixed fees. The hourly rates and time worked is always explicitly stated on our invoice. TAXPATRIA® reserves the right to adjust the general hourly rate or hourly rate for the services provided during the year. For several services a fixed price is determined of which you will always be informed of beforehand, if this would be relevant to you.

Unless explicitly agreed otherwise with the Client, our invoices are payable within 8 days of receipt.

Government registration and publication fees, translation fees, the fees of bailiffs, as well as the fees and costs incurred by them, including court fees, are always being charged separately to the Client. If the Client appeals to a legal expenses insurer, the Client still remains bound to pay the portion of the fees for which the insurer does not intervene.

TAXPATRIA® is entitled to ask for an advance in the form of a deposit, especially for foreign clients, either company or private individual, who have no registered address in Belgium. TAXPATRIA® accounts for its services on a periodical basis in the form of invoices or fee statements. In case the Client does not agree with the amount of the fee statement, he must protest in writing within 15 days of receipt of the invoice.

  1. Late payment

In case of late payment an interest for delayed payment can be charged, in accordance with the law, and without notice of default, calculated at the legal base rate. In case of late payment, the Client is also liable for a fixed damaged compensation equal to 15% of the principal amount, with a minimum of EUR 250.00, to compensate for costs incurred as a result of the late payment.

By default of payment, TAXPATRIA® is authorized to put its services to the Client on hold until full payment is received or until an alternative arrangement has been made between the Client and our Company.

  1. Termination / suspension

The Client as well as TAXPATRIA® may, at any time, terminate the contract or suspend the current agreement. In such case one party must notify the other party in writing. If an engagement letter is agreed to between TAXPATRIA® and the Client, the specific termination conditions of the engagement letter always prevail.

  1. Third party services

Unless expressly agreed otherwise, TAXPATRIA® is not liable for the services provided by third parties which they have called upon. The Client will, unless otherwise expressly agreed between the Client and TAXPATRIA®, accept that the latter can call on other lawyers, advisers, auditors or other third-party service providers for specific tasks in the execution of its assignments.

If the services of a bailiff, a notary, an accountant or other expert, are called upon, the Client will have TAXPATRIA® make the choice, unless it is expressly agreed otherwise. The Client always settles the fees for these persons directly himself, unless otherwise agreed upon. TAXPATRIA® cannot be held liable for the payment of these expenses for services provided.

  1. Professional Liability

To cover the possible professional liability of TAXPATRIA®, as well as its associates, each lawyer, adviser, accountant, employee or trainee, acting within the framework of an agreement with our Company, will be underwritten with a professional liability insurance.

The liability in respect of the Client, TAXPATRIA®, as well as its associates, each lawyer, adviser, accountant, employee or trainee, will be limited to the amount paid by the professional liability insurance in relation to the services rendered as part of its agreement with TAXPATRIA®. In accordance with the ethical rules the liability of each lawyer of TAXPATRIA TAX & LEGAL BV is always insured up to an amount of €3,750,000.00. For our accountants of TAXPATRIA ACCOUNTANCY BV, their liability is insured for a minimum amount of €2,500,000.00. Specific conditions might apply.

For specific transactions, an increased coverage can be underwritten. For additional information, you may always contact us directly.

  1. Applicable law

These General terms and conditions and the relationship between TAXPATRIA® and the Client are governed by Belgian Law and, where applicable, by the ethical rules of the relevant professional organisation. Parties will always seek to settle their possible disputes amicably.

All possible disputes concerning the relationship between TAXPATRIA® and the Client or these General terms and conditions shall be settled exclusively before the courts of the judicial district of Antwerp and, where applicable, the competent authorities of the Bar Association of the Bar of Antwerp or other relevant professional organisation.

  1. Electronic correspondence

Documents, messages and data of any kind that are sent by TAXPATRIA® to the Client by email, whether or not they contain confidential information, are never encrypted. All electronic communication is only indicative and cannot lead to liability of TAXPATRIA®, unless explicitly stated otherwise and except for attachments in PDF format that are signed on behalf of the Company.

TAXPATRIA® makes reasonable efforts to keep emails and attachments free of viruses or other defects that could lead to damage to a computer or IT system. However, it is the Client’s responsibility to take all necessary measures to protect and safeguard its computer or IT system.

TAXPATRIA® accepts no liability or responsibility for any loss or damage that may result from receiving or not receiving, using or not using, electronic communications or documents from our Company.