General terms and conditions

  • Clause 1

    These general terms and conditions apply to all the services BFS SA (hereafter “BFS”) provides to its clients. To ensure clients are aware of these general terms and conditions, they are attached to the engagement letter and also printed on the reverse of invoices, with a reference on the invoice to the “general terms and conditions overleaf”. They can also be viewed on the company’s website: www.bfs.be. Hence, when a client uses the services of BFS, they are deemed to have read these general terms and conditions and to accept them unreservedly.

  • Clause 2

    If the client has conflicting general terms and conditions, they may only apply if BFS expressly accepts them in advance and in writing. Unless BFS should publish or communicate, in any form, a more recent version, these general terms and conditions will apply to all future relations between the parties. Unless BFS should publish or communicate a more recent version, all additions, changes or exemptions must be expressly accepted in advance and in writing by BFS.

  • Clause 3

    Even if the client enters an agreement with a specific BFS employee, the contract is deemed to be between the client and BFS and the latter is free to assign the different tasks to a particular employee or to replace one employee with another. The client may not object however BFS will make every effort, wherever possible, to assign tasks according to the client’s preferences.

  • Clause 4

    Where necessary, BFS may at its own discretion call upon the services of lawyers, notary, chartered accountants, company auditors or other external consultants to assist with its assignment. However, if the cost of the external consultants is likely to exceed EUR 1,000, BFS will obtain the client’s prior consent, which may be verbal and tacit.

  • Clause 5

    BFS promises to deliver its services within a reasonable time frame and, if a specific deadline has been agreed, to make every effort to adhere to it. BFS cannot under any circumstances be held responsible if the deadline is not met for reasons attributable to the client, third parties or force majeure.

  • Clause 6

    All BFS employees are bound by professional secrecy. All letters, advice and opinions are sent by BFS to the client on the express condition that the client keeps them confidential. The client cannot pass on the content thereof to third parties without BFS’s express, prior, written consent.

  • Clause 7

    Letters, advice and opinions from BFS are protected by intellectual property law and cannot be used or reproduced without BFS’s express, prior, written consent. They are specific to a client and a given situation and cannot be repurposed for other persons or situations without further analysis by BFS.

  • Clause 8

    BFS’s contractual and non-contractual liability for material damage or moral prejudice, such as non-pecuniary damage, loss of clientele, production, time, data, sales opportunities, etc., incurred by the client cannot exceed the amount of the cover provided by BFS’s professional indemnity insurer. BFS will notify the client, immediately upon request, of the amount applicable on a case-by-case basis. The client will hold BFS harmless against any third party recourse arising from an assignment undertaken by BFS on behalf of the client, unless BFS is at fault.

  • Clause 9

    Unless otherwise agreed between the client and BFS, the latter will invoice for its services and fees at its usual rates which are adjusted each year, without prior notification, in accordance with market price trends. BFS reserves the right to request an advance payment before any services are completed.

  • Clause 10

    Unless otherwise agreed, all BFS invoices are payable to the specified bank account on the last day of the month of issue at the latest. If a payment is more than 45 (forty-five) days overdue, all services rendered by BFS employees will be automatically suspended until such time as the payment has been made in full. Under no circumstances can BFS be held responsible for any direct or indirect damage caused by the suspension of its services. The interest for late payment and the additional compensation, provided in Belgium’s Act of 2 August 2002 on Misleading and Comparative Advertising, Unfair Contract Terms and Distance Marketing in Respect of Professional Services (loi du 2 août 2002 relative à la publicité trompeuse et à la publicité comparative, aux clauses abusives et aux contrats à distance en ce qui concerne les professions liberals), will be payable from the date of invoice, with no payment demand issued. The flat-rate compensation will be 10% of the invoice amount. Any payment and foreign exchange charges will be payable by the client. Should the client wish to contest the invoice, they must do so in a letter to BFS, sent by registered post within 14 days of receipt of the invoice. Otherwise, the invoice will be deemed to have been accepted irrevocably.

  • Clause 11

    If, after the contract has been concluded, unforeseen or unforeseeable circumstances arise that make it more difficult or more expensive for BFS to perform the contract, BFS is permitted to suspend or amend its obligations accordingly.

  • Clause 12

    The relations between BFS and the client are governed by Belgian law. In the event of a dispute, the courts of Brussels will alone be competent and will hear the case in French.

  • Clause 13

    Should one of the clauses, or a section of one of the clauses, of these general terms and conditions be declared null and void, all the other clauses will remain in force.

  • Article 14
    1. Dans tous les cas, B.F.S. peut mettre fin à tout moment à la convention sans délai de préavis et sans indemnité, lorsque des raisons rendent la poursuite de la collaboration professionnelle impossible, telles que :
    2. des circonstances mettant en péril l’indépendance du professionnel ;
    3. des circonstances rendant impossible l’exécution de la mission, conformément aux normes professionnelles et déontologiques ;
    4. un (des) manquement(s) manifeste(s) du client à ses propres obligations, telles que décrites dans les présentes conditions générales et dans la lettre de mission ;
    5. en cas de concordat, procédure de dissolution ou déconfiture du client.

    Les raisons qui justifient la cessation immédiate de la convention doivent être communiquées au client.

    Selon les circonstances, B.F.S. pourra faire précéder sa décision d’un avertissement ou d’une mise en demeure au client.

    Lorsqu’elle met fin à la convention, B.F.S. signale au client les actes juridiques urgents et nécessaires pour la sauvegarde de ses droits qui doivent être effectués et pour lesquels elle avait reçu mission.

    En cas de faillite du client, la convention est résolue de plein droit.

    Le client peut mettre fin à la convention à tout moment, sans délai de préavis et sans indemnité, si B.F.S. reste manifestement en défaut d’exécuter ses obligations, telles que décrites dans les présentes conditions générales et, le cas échéant, dans la lettre de mission.

    Dans tous les cas, le client fera précéder sa décision d’une mise en demeure écrite à B.F.S.

  • Article 15
    1. Le client s’engage, tant pendant la durée de la présente convention que durant une période de 24 mois suivant sa rupture, à ne pas aborder directement ou indirectement une personne occupée par ou qui livre des services à B.F.S., en vue de l’embauche de cette personne soit par le client soit par un tiers, ou en vue de faire livrer des services par cette personne, soit pour le client, soit pour un tiers, et à ne rien entreprendre qui aurait pour effet de modifier ou de mettre fin au contrat de travail ou à la collaboration profession- nelle avec B.F.S. ou qui encouragerait cette personne à mettre fin à son contrat avec B.F.S.

    En cas de violation de cette disposition, les parties conviennent que B.F.S. a le droit de réclamer des dommages et intérêts forfaitaires équivalents à une année de salaire brut ou de rétribution brute de la personne occupée par ou qui livre des services à B.F.S., sans pou- voir être inférieurs à 50 000 EUR par infraction, et ce, sans préjudice du droit de réclamer des dommages et intérêts complémentaires visant à couvrir les pertes réellement encourues et les pertes de bénéfices.

    Le client se porte fort du respect par ses préposés ou ses mandataires de l’obligation de non-débauchage mentionnée ci-dessus vis-à-vis de B.F.S.

  • Article 16
    1. Le droit belge est applicable aux relations entre B.F.S. et le client. En cas de contestations, les tribunaux de Bruxelles statuant en langue française sont seuls compétents.
  • Article 17
    1. Au cas où une des clauses ou une partie d’une des clauses des présentes conditions générales serait déclarée nulle ou non appli- cable, toutes les autres clauses resteront d’application.
  • GDPR Charter:

    BFS declaration:

    PURPOSE AND METHOD OF PROCESSING PERSONAL DATA

    The personal data provided by the data subject (“Data”) will be processed for the following purposes:

    • Accounts analysis – accounting
    • Annual accounts
    • Financial management
    • Income tax returns
    • Corporation tax returns
    • Tax appeals
    • Tax and legal consultation
    • VAT returns
    • Declaration of indirect taxes
    • Contributions
    • Audits
    • Company reorganisation
    • Legal formalities

    The data for each of the purposes listed above can be processed on paper, automatically or electronically, namely by standard letter or email, telephone (e.g. automated calls, text messages), fax or any other data processing channels (e.g. websites, mobile phone apps).

    DATA CONTROLLER AND DATA PROTECTION OFFICER

    The Data Controller is Mr Ralph Troisfontaine. The data subject can contact the data protection officer and the company in relation to these matters at the following email address: rtr@bfs.be.

    DATA RETENTION

    The data processed to provide the service, and for customer satisfaction reasons, will be retained by the company for the period considered strictly necessary for these purposes. Moreover, the data processed to provide the service can be held for a longer period in order to handle any complaints received relating to the provision of the service.

    RIGHTS OF THE DATA SUBJECT

    The Data Subject has the following rights:

    1. Right of access, i.e. to obtain from the company confirmation that the data are being processed and, if not, to access them;
    2. Right to rectification and erasure, i.e. the right to have incorrect data corrected and/or incomplete data included or data erased, if there are legitimate reasons for doing so;
    3. Right to restrict processing, i.e. the right to request the suspension of processing, if there are legitimate reasons for doing so;
    4. Right to data portability, i.e. the right to receive the data in a structured, commonly used and legible format, and the right to send the data to another data controller;
    5. Right to object, i.e. the right to object to the data being processed if there are legitimate reasons for doing so;
    6. Right to contact the competent data protection authority in the event the data are processed illegally.
    7. Right to be forgotten: any individual may demand that their data are deleted and also that they are no longer published or processed.

    To exercise any of the aforementioned rights, the data subject should write to B.F.S., FAO Mr Ralph Troisfontaine, or via the following email address: rtr@bfs.be

    OTHER SUBJECTS PERMITTED TO PROCESS THE DATA

    The data may be sent to third parties in order to meet certain legal obligations, to comply with orders from public authorities or to exercise a right of the company in court proceedings.

    STANDARD TERMS OF SERVICE

    We abide by the code of professional ethics of the I.E.C. (Belgium’s institute of accountants and tax advisers) that is based on the principles of competence, independence, probity, discretion and professional secrecy.