1. General terms and application

These general terms apply to the use of the online questionnaire offered by PKF BOFIDI Accountants & Advisers BV (hereinafter “PKF BOFIDI“), with the aim of collecting information for the personal income tax return.

The “Client” is anyone with whom PKF BOFIDI has or will have a contractual relationship.

These “Terms” can be adjusted and changed at any time by PKF BOFIDI. Unless explicitly stated otherwise, the Client agrees to these Terms by using the questionnaire via the “personal income tax tool” (hereinafter “PB-Tool”).

2. Access to the PB-Tool

For processing and collecting information, PKF BOFIDI uses an external PB-Tool, provided by an external supplier. PKF BOFIDI cannot be held liable for technical interruptions, errors, suitability, loss of data resulting from the use of the PB-Tool.

The Client has access to this PB-Tool with the aim of improving the efficiency of PKF BOFIDI’s services regarding the personal income tax return. Only Clients are allowed to use the PB-Tool. By using the PB-Tool, the Client acknowledges that they are part of the client base and thus bound by an engagement letter with PKF BOFIDI. By using the PB-Tool, the Client declares the following:

• The Client declares that they have filled in all the information truthfully. The Client is responsible for the accuracy, completeness, and correctness of the information they provide.
• The Client declares that they have communicated all the information they are aware of, in accordance with Article 307, § 1, second paragraph, of the Income Tax Code 1992 (ITC 92), where every taxpayer must communicate the account numbers of which they are (or have been) a holder or co-holder since January 1, 2011, even temporarily, at a bank, exchange office, credit institution, or savings institution located abroad, to the central contact point (CAP) managed by the National Bank of Belgium.
• The Client declares that they have communicated the information themselves and only regarding, among others, their own person, spouse/legal cohabiting partner, and/or other family members.
• The Client also declares that any changes in information, both for themselves and their spouse/legal cohabiting partner and/or other family members, will be communicated in a timely and written manner before submitting the relevant personal income tax return.
• The Client declares that all required and supporting documents will be passed on to PKF BOFIDI, including but not limited to:
  • Annual statement of foreign income,
  • Copy of identity card,
  • Overview of movable income (domestic and foreign),
  • Income from shares (dividends, …),
  • Interest from bank accounts,
  • Copyrights and other intellectual property rights,
  • Bank certificate(s) of mortgage loan(s),
  • For loans refinanced in the past, the date of the original loan,
  • Bank certificate(s) of professional loans (for sole proprietorship – main and/or secondary occupation),
  • Certificate(s) of prepayments,
  • Certificate(s) of pension savings

3. Liability

The PB-Tool is intended to collect information for PKF BOFIDI in order to complete the personal income tax return. PKF BOFIDI is only committed to a best-efforts obligation and strives to make the information via the PB-Tool as complete and accurate as possible. PKF BOFIDI accepts no responsibility for any damage of any kind resulting from the use, incompleteness, or inaccuracy of the information provided via the PB-Tool or the unavailability of the PB-Tool.

PKF BOFIDI provides services based on the information and data provided by the Client. As a service provider, PKF BOFIDI only uses the information and data provided by the Client via the PB-Tool. PKF BOFIDI can in no way be held responsible for any damage of any kind resulting from the provision of incorrect or incomplete information. It is therefore the Client who will be responsible for tax liabilities and other debts arising from the provision of incorrect or incomplete information.

PKF BOFIDI can in no case be held liable for indirect, immaterial, and consequential damages, including but not limited to increased costs, disruption of planning, or claims from third parties resulting from this.

4. Intellectual property rights

The PB-Tool and its content, including but not limited to texts, look and feel, sound and visual material, images, software, design, trademarks, logos, any other information, and databases, are protected by intellectual property rights owned by PKF BOFIDI or external partners. Access to the PB-Tool does not grant users any ownership rights to the information and intellectual property rights made available to them. The PB-Tool and its content may only be used for the agreed services. The Client is not allowed to use the content and the PB-Tool for other purposes, including but not limited to reproducing and/or publishing it or providing it to third parties, whether for commercial purposes or not, without the express prior written consent of PKF BOFIDI or external partners/licensees.

In no case is the Client allowed to use the trademarks and logos of PKF BOFIDI or external partners to suggest affiliation, approval, or an official connection with PKF BOFIDI or external partners without prior written consent.

5. Privacy

The Client acknowledges that, in the context of providing services (including the personal income tax return), PKF BOFIDI must process personal data. This personal data is processed in accordance with the applicable privacy legislation Regulation (EU) 2016/679 concerning the protection of natural persons in relation to the processing of personal data (“GDPR”). More information on the processing of personal data can be found in the PKF BOFIDI privacy statement.

In the context of providing services, the Client acknowledges and accepts that personal data may be shared with the third-party supplier (processor) involved in the PB-Tool. This third party processes personal data only on behalf of PKF BOFIDI. This transfer is carried out solely for purposes related to the personal income tax return.

6. Applicable law and competent courts

Belgian law applies between the parties. All disputes arising from these Terms, which cannot be settled amicably, fall under the exclusive jurisdiction of the courts of Ghent, Ghent division.