If you are a national of a Member State of the European Union - Iceland, Liechtenstein, Norway or Switzerland - you may practise the profession of chartered accountant on a temporary or casual basis. In that case, you must meet the following conditions:
- you are legally based in one of those countries and practise the profession of chartered accountant;
- if the profession of chartered accountant is not regulated in your Member State of origin, you must have practised the activities of chartered accountant in one or more of those countries for at least one year during the ten years preceding the provision of your services in Belgium.
The Council of the Institute for Tax Advisors and Accountants assesses the temporary and casual nature of the provision of services on a case-by-case basis, mainly on the basis of duration, frequency, regularity and continuity.
Are you practising the profession of chartered accountant on a temporary or casual basis in Belgium? In that case, you must inform the Council of the Institute in advance in a written declaration. And you state the details of your insurance cover or other means of personal or collective protection with regard to professional liability.
You must renew this declaration once a year, if you intend to work as a chartered accountant in Belgium on a temporary or casual basis during that year. You may submit the declaration by any means.
When you provide your first service or if your situation changes significantly compared to the documents you previously provided, you must also provide the following documents:
- proof of nationality;
- a certificate stating that you:
- are lawfully based in a Member State;
- are practising as a chartered accountant ;
- you were not banned from practising the profession at the time the certificate was issued, even temporarily.
- proof of professional qualifications;
- if the profession is not regulated in your Member State of origin, you have to prove that you practised as an accountant for at least one year during the previous ten years.