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Legal notices

1. Which Parties are involved?

In this notice the following terms are understood as follows:

  • KPMG: KPMG Central Services (esv), with registered office at 1930 Zaventem (Belgium), Luchthaven Brussel Nationaal 1K and registered with the Register of Legal Entities (Brussels) under the number 0473.719.789, and its members, all Belgian KPMG entities ( KPMG Central Services is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity;
  • you: every natural person (B2C) or legal person (B2B) in a contractual relationship of any nature, now or in the future, with KPMG via this online platform;
  • we”, “our” and “us”: KPMG.


2. Disclaimer

The information contained and accessed on this website is provided by us 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 audit, advisory, tax, legal or other professional advice, consultation or service. You should consult with a KPMG professional in the respective audit, advisory, 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, we do not guarantee or warrant that the website 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 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, any content on or accessed by use of the website, or any copying, display or other use hereof.


3. Intellectual property rights

The KPMG name and logo are registered trademarks. Use of these marks requires express permission from, and a license agreement with, KPMG. Unauthorized use of these and any other of KPMG’s portfolio of trademarks will be prosecuted to the fullest extent of the law. To request this written approval, you can contact us via

As content on the website (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 the Site) may be copyrighted, proprietary and subject to intellectual property or other rights (which rights are owned by KPMG), any unauthorized use of any materials on the website 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 is providing a testimonial or endorsement of an organization, its products or services.

Materials on the website 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). We bear no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by us.


4. Links

We reserve the right to demand the removal of electronic links made to pages of our website.

Third-party links are provided as a convenience to our users. We do not control and are not responsible for any of these sites or their content. We are obligated to protect our reputation and trademarks and we reserve the right to request removal of any link to our website. 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.