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Legal

Legal

1. Legal information

This legal information is provided within the scope of article XII.6. of the Belgian Code of Economic Law and article 2:20 of the Belgian Companies and Associations Code.

KPMG Central Services is a Belgian economic interest grouping (ESV/GIE) having its seat in 1930 Zaventem (Belgium), Luchthaven Brussel Nationaal 1K with company registration number 0473.719.789, RPR/RPM Brussels (https://home.kpmg/be/en/home.html). KPMG Central Services is a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee (KPMG International).

KPMG Central Services provides services to the Belgian member firms affiliated with KPMG International. An overview of the Belgian KPMG member firms (hereinafter “KPMG”) can be consulted here.

KPMG can be contacted:

2.  Professional regulations

The following Belgian KPMG member firms are regulated professions:

  • KPMG Bedrijfsrevisoren - KPMG Réviseurs d’Entreprises BV/SRL
  • KPMG Tax Advisers CVBA/SCRL
  • KPMG Accountants CVBA/SCRL
  •  KPMG Tax Services CVBA/SCRL

KPMG Bedrijfsrevisoren - KPMG Réviseurs d’Entreprises is a member of the Belgian Institute of Registered Auditors (IBR-IRE) and as such it carries the title of registered auditor in accordance with the provisions of the Belgian Law of December 7, 2016[1]. The company adheres to the professional regulations issued by the Belgian Institute of Registered Auditors (IBR-IRE), which may be consulted at www.ibr-ire.be.

KPMG Tax Advisers, KPMG Accountants and KPMG Tax Services are member of the Belgian Institute of Tax Advisors and Accountants and as such they may carry the title of certified tax advisor or certified accountant, as the case may be, in accordance with the provisions of the Belgian Law of March 17, 2019[2]. These companies adhere to the professional regulations issued by the Belgian Institute for Tax Advisors and Accountants (ITAA), which may be consulted at www.itaa.be.

3. KPMG Global Code of Conduct

Within the Global Code of Conduct, KPMG outlines the responsibilities all KPMG people have to each other, the clients, and the public. It defines what it means to work at and be part of KPMG. The KPMG Global Code of Conduct can be consulted here.

4. Disclaimer

The information contained and accessed on this website/web platform is provided by KPMG for general guidance and is intended to offer the user general information of interest. The provided information is not intended to replace or serve as substitute for any tax, legal or other professional advice, consultation or service. You should consult with a KPMG professional in the respective legal, tax or other professional area to obtain such services.

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, KPMG does not guarantee or warrant that the website/web platform will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided 'as is' without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall KPMG, KPMG International, or any KPMG member firm, or any of their respective partners, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortuous actions, arising out of or in connection with the website/web platform, any content on or accessed by use of the website/web platform, or any copying, display or other use hereof.

5. Intellectual property rights

KPMG name and logo are registered trademarks. Use of these marks requires express permission from, and a license agreement with, KPMG or other member firm of the KPMG organization. Unauthorized use of these and any other of KPMG’s portfolio of trademarks will be prosecuted to the fullest extent of the law.

As content on the website/web platform (including any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products templates, technologies, software, designs, art work, graphics and information on or described in this website/web platform) may be copyrighted, proprietary and subject to intellectual property or other rights (which rights are owned by KPMG, KPMG International or any KPMG member firm), any unauthorized use of any materials on the website/web platform may violate copyright, trademark and other laws or applicable intellectual property or other rights. Users are encouraged to print or distribute content (e.g., via link on a social network) provided that:

  • The use of the content is personal and non-commercial;
  • All copyright, trademark and similar notices are retained;
  • The content is not used as or implies that KPMG, KPMG International or any KPMG member firm is providing a testimonial or endorsement of an organization, its products or services.

Materials on the website/web platform may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). KPMG bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by us.

6. Links

Third-party links are provided as a convenience to our users. KPMG does not control and is not responsible for any of these sites or their content. KPMG is obligated to protect its reputation and trademarks and KPMG reserves the right to request removal of any link to this website/web platform. The following web link activities are explicitly prohibited by KPMG and may present trademark and copyright infringement issues:

  • Links that involve unauthorized use of our logo;
  • A form of link that disguises the URL and/or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement.

[1] Wet van 7 december 2016 tot organisatie van het beroep van en het publiek toezicht op de bedrijfsrevisoren, B.S. 13/12/2016
Loi du 7 décembre 2016 portant organisation de la profession et de la supervision publique des réviseurs d’entreprises, M.B. 13/12/2016.

[2] Wet van 17 maart 2019 betreffende de beroepen van accountant en belastingadviseur, B.S. 27/03/2019
Loi du 17 mars 2019 relative aux professions d'expert-comptable et de conseiller fiscal, M.B. 27/03/2019.