{"id":19417,"date":"2025-03-07T08:14:57","date_gmt":"2025-03-07T07:14:57","guid":{"rendered":"https:\/\/bakertilly.be\/procedures-convenues\/"},"modified":"2026-08-05T14:28:58","modified_gmt":"2026-08-05T12:28:58","slug":"procedures-convenues-agreed-upon-procedures","status":"publish","type":"page","link":"https:\/\/bakertilly.be\/fr\/audit-et-assurance\/procedures-convenues-agreed-upon-procedures\/","title":{"rendered":"Proc\u00e9dures convenues (agreed-upon-procedures)"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling bt-gradient\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:120px;--awb-margin-bottom-medium:90px;--awb-margin-bottom-small:45px;--awb-min-height:700px;--awb-min-height-small:420px;--awb-background-image:linear-gradient(180deg, hsla(var(--awb-custom_color_1-h),var(--awb-custom_color_1-s),var(--awb-custom_color_1-l),calc(var(--awb-custom_color_1-a) - 100%)) 0%,hsla(var(--awb-custom_color_1-h),var(--awb-custom_color_1-s),var(--awb-custom_color_1-l),calc(var(--awb-custom_color_1-a) - 80%)) 100%),url(https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/09\/Overeengekomen_procedures_agreed_upon_procedures-1-scaled.webp);;--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-align-content-space-between fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:60px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-margin-bottom-medium:60px;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:30px;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:0;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><nav class=\"fusion-breadcrumbs fusion-breadcrumbs-1\" style=\"--awb-font-size:11px;--awb-text-color:var(--awb-color1);--awb-breadcrumb-sep:&#039;&gt;&#039;;\" aria-label=\"Breadcrumb\"><ol class=\"awb-breadcrumb-list\"><li class=\"fusion-breadcrumb-item awb-breadcrumb-sep awb-home\" ><a href=\"https:\/\/bakertilly.be\/fr\/\" class=\"fusion-breadcrumb-link\"><span >Home<\/span><\/a><\/li><\/ol><\/nav><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:90px;--awb-spacing-right-large:4.8%;--awb-margin-bottom-large:90px;--awb-spacing-left-large:4.8%;--awb-width-medium:40%;--awb-order-medium:0;--awb-spacing-right-medium:4.8%;--awb-spacing-left-medium:4.8%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:60px;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:60px;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:68;line-height:var(--awb-typography1-line-height);\">Proc\u00e9dures convenues (agreed-upon-procedures)<\/h1><\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-1 fusion-button-default-span fusion-button-default-type transparent_white_aqua-btn\" style=\"--awb-margin-top:20px;--button_accent_color:var(--awb-color1);--button_border_color:var(--awb-color1);--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color6);--button_border_width-top:1px;--button_border_width-right:1px;--button_border_width-bottom:1px;--button_border_width-left:1px;--button_gradient_top_color:hsla(var(--awb-custom_color_9-h),var(--awb-custom_color_9-s),var(--awb-custom_color_9-l),calc(var(--awb-custom_color_9-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_9-h),var(--awb-custom_color_9-s),var(--awb-custom_color_9-l),calc(var(--awb-custom_color_9-a) - 100%));--button_gradient_top_color_hover:var(--awb-color6);--button_gradient_bottom_color_hover:var(--awb-color6);\" target=\"_self\" href=\"https:\/\/bakertilly.be\/fr\/contact\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Prendre contact<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:120px;--awb-margin-bottom-small:0px;--awb-background-color:var(--awb-color1);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_5_6 5_6 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:83.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.304%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2.304%;--awb-width-medium:83.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:2.304%;--awb-spacing-left-medium:2.304%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-color:var(--awb-color8);\"><p>Vous avez re\u00e7u des subventions ? Si c&rsquo;est le cas, vous devez probablement soumettre un rapport pour montrer que ces fonds ont \u00e9t\u00e9 utilis\u00e9s de mani\u00e8re responsable. Ou des clauses restrictives li\u00e9es \u00e0 un pr\u00eat ? Dans ce cas, un auditeur peut \u00eatre amen\u00e9 \u00e0 examiner le calcul.<\/p>\n<p>En tant que partie ind\u00e9pendante, notre \u00e9quipe aide \u00e0 pr\u00e9parer ces rapports et \u00e0 assurer le bon fonctionnement de votre administration.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:120px;--awb-margin-bottom-medium:60px;--awb-margin-bottom-small:30px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-overflow:hidden;--awb-bg-image:url(&#039;https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/08\/Baker-Tilly-3-scaled.webp&#039;);--awb-bg-position:center center;--awb-bg-size:cover;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:50%;--awb-margin-top-large:30px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/08\/Baker-Tilly-3-scaled.webp\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder fusion-no-large-visibility fusion-no-medium-visibility\" aria-label=\"Baker Tilly (3)\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272048%27%20height%3D%271366%27%20viewBox%3D%270%200%202048%201366%27%3E%3Crect%20width%3D%272048%27%20height%3D%271366%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-padding-top:30px;--awb-padding-bottom:30px;--awb-padding-top-small:0px;--awb-padding-bottom-small:0px;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:30px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Qu&rsquo;est-ce qu&rsquo;une proc\u00e9dure agr\u00e9\u00e9e ?<\/h2><\/div><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Dans le cadre d&rsquo;une proc\u00e9dure convenue &#8211; ou agreed-upon-procedures &#8211; un auditeur effectue une mission d&rsquo;audit clairement d\u00e9finie sur un sujet sp\u00e9cifique. Contrairement \u00e0 un audit complet, nous convenons \u00e0 l&rsquo;avance de ce qui sera examin\u00e9 et nous ne faisons rapport que sur les constatations factuelles, sans exprimer d&rsquo;opinion \u00e0 leur sujet.<\/p>\n<p>Un exemple de proc\u00e9dure convenue est l\u2019audit de la gestion des comptes clients, qui consiste \u00e0 v\u00e9rifier si les factures clients impay\u00e9es correspondent aux enregistrements sous-jacents. Cette proc\u00e9dure peut s\u2019av\u00e9rer utile dans le cadre d\u2019acquisitions, d\u2019audits internes ou de demandes de financement.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-margin-bottom:120px;--awb-margin-bottom-medium:60px;--awb-margin-bottom-small:30px;--awb-background-color:var(--awb-color8);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_5_6 5_6 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-padding-top:30px;--awb-padding-bottom:30px;--awb-padding-top-small:0px;--awb-padding-bottom-small:0px;--awb-bg-size:cover;--awb-width-large:83.333333333333%;--awb-margin-top-large:30px;--awb-spacing-right-large:2.304%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:2.304%;--awb-width-medium:83.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:2.304%;--awb-spacing-left-medium:2.304%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Attestations ou certificats n\u00e9cessaires ?<\/h2><\/div><div class=\"fusion-text fusion-text-3 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-bottom:15px;\"><p>Nous vous aidons \u00e9galement \u00e0 v\u00e9rifier et \u00e0 vous renseigner sur les attestations et les certifications telles que :<\/p>\n<\/div><ul style=\"--awb-iconcolor:var(--awb-color6);--awb-textcolor:var(--awb-color1);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><span style=\"font-weight: 400;\">paiement des primes syndicales<\/span><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><span style=\"font-weight: 400;\">attestation des conventions bancaires <\/span><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><span style=\"font-weight: 400;\">attestation au FAGG <\/span><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><span style=\"font-weight: 400;\">certificats point vert<\/span><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><span style=\"font-weight: 400;\">Score Z d&rsquo;Altman <\/span><\/p>\n<\/div><\/li><\/ul><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:120px;--awb-margin-bottom-small:0px;--awb-background-color:var(--awb-color1);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-overflow:hidden;--awb-bg-image:url(&#039;https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/08\/subsidie_audits.webp&#039;);--awb-bg-position:center center;--awb-bg-size:cover;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/08\/subsidie_audits.webp\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder\" alt=\"subsidie_audits\" aria-label=\"subsidie_audits\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271600%27%20height%3D%271067%27%20viewBox%3D%270%200%201600%201067%27%3E%3Crect%20width%3D%271600%27%20height%3D%271067%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:60px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:60px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:25px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:25px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\"><span style=\"color: #2b303a;\">Notre expertise en mati\u00e8re d&rsquo;audits de subventions<\/span><\/h2><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-text-color:var(--awb-color8);\"><p>Les bailleurs de fonds, tels que les gouvernements et les organisations, veulent s&rsquo;assurer que les subventions sont utilis\u00e9es conform\u00e9ment aux conditions convenues. Lors d&rsquo;un audit de subvention, nous v\u00e9rifions, entre autres, si les fonds ont \u00e9t\u00e9 d\u00e9pens\u00e9s correctement et si tous les rapports obligatoires ont \u00e9t\u00e9 soumis \u00e0 temps.<\/p>\n<p>Notre \u00e9quipe a acquis une grande expertise tant au niveau national qu&rsquo;international. Nous r\u00e9alisons \u00e9galement des audits r\u00e9guliers pour les b\u00e9n\u00e9ficiaires de subventions.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:60px;--awb-padding-bottom:60px;--awb-margin-bottom-medium:75px;--awb-margin-bottom-small:30px;--awb-background-color:var(--awb-custom_color_9);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:45px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:30px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Questions fr\u00e9quemment pos\u00e9es sur les proc\u00e9dures convenues (agreed-upon-procedures)<\/h2><\/div><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-1 .fusion-panel { border-color:var(--awb-color3); }.fusion-faqs-wrapper #accordian-1 .fusion-panel:hover{ border-color: var(--awb-color3); }.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box:before{ font-size: 16px;width: 16px;}.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box{ color: var(--awb-color8);}.fusion-accordian #accordian-1.fusion-toggle-icon-right .fusion-toggle-heading{ margin-right: 34px;}.fusion-accordian  #accordian-1 .panel-title a{font-size:var(--awb-custom_typography_5-font-size);text-transform:var(--awb-custom_typography_5-text-transform);line-height:var(--awb-custom_typography_5-line-height);letter-spacing:var(--awb-custom_typography_5-letter-spacing);font-family:var(--awb-custom_typography_5-font-family);font-weight:var(--awb-custom_typography_5-font-weight);font-style:var(--awb-custom_typography_5-font-style);}.fusion-accordian  #accordian-1 .panel-title a:not(:hover){}.fusion-accordian  #accordian-1 .toggle-content{font-family:var(--awb-typography3-font-family);font-weight:var(--awb-typography3-font-weight);font-style:var(--awb-typography3-font-style);}.fusion-accordian #accordian-1 .panel-title a:hover,.fusion-accordian #accordian-1 .panel-title a.hover { color: var(--awb-color8);}.fusion-faq-shortcode .fusion-accordian #accordian-1 .fusion-toggle-boxed-mode:hover .panel-title a { color: var(--awb-color8);}.fusion-accordian #accordian-1.fusion-toggle-icon-unboxed .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-1.fusion-toggle-icon-unboxed .panel-title a.hover .fa-fusion-box { color: var(--awb-color8); }.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title a.active{ color: var(--awb-color8) !important;}.fusion-faqs-wrapper .fusion-accordian  #accordian-1.fusion-toggle-icon-unboxed .fusion-panel .panel-title a.active .fa-fusion-box{ color: var(--awb-color8) !important;}<\/style><div class=\"fusion-faq-shortcode\" style=\"\"><div class=\"fusion-faqs-wrapper\"><div class=\"accordian fusion-accordian\"><div class=\"panel-group  fusion-toggle-icon-right fusion-toggle-icon-unboxed\" id=\"accordian-1\"><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-20844 overeengekomen-procedures-fr \"><span class=\"entry-title rich-snippet-hidden\">Comment se d\u00e9roule un audit de subvention ?<\/span><span class=\"updated rich-snippet-hidden\">2025-08-27T16:49:38+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-20844\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-20844\" href=\"#collapse-1-20844\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Comment se d\u00e9roule un audit de subvention ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-20844\" aria-labelledby=\"faq_1-20844\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\"><p><span style=\"font-weight: 400;\">Dans un premier temps, nous examinons la mission avec vous. Nous discutons des conditions impos\u00e9es et voyons quelles sont les donn\u00e9es n\u00e9cessaires et disponibles. Ensuite, nous nous attelons \u00e0 la r\u00e9daction du rapport.    <\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-21036 overeengekomen-procedures-fr \"><span class=\"entry-title rich-snippet-hidden\">Un audit des subventions est-il obligatoire ?<\/span><span class=\"updated rich-snippet-hidden\">2025-08-27T16:50:04+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-21036\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-21036\" href=\"#collapse-1-21036\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Un audit des subventions est-il obligatoire ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-21036\" aria-labelledby=\"faq_1-21036\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-6\"><p><span style=\"font-weight: 400;\">Oui, dans de nombreux cas, un audit est n\u00e9cessaire pour d\u00e9montrer que les fonds ont \u00e9t\u00e9 utilis\u00e9s conform\u00e9ment aux conditions. Les bailleurs de fonds tels que l&rsquo;Union europ\u00e9enne et les autorit\u00e9s r\u00e9gionales exigent souvent un audit ind\u00e9pendant. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Le contenu des rapports varie d&rsquo;une subvention \u00e0 l&rsquo;autre.  <\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling bt-custom_radius-cta\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:90px;--awb-padding-bottom:90px;--awb-margin-top:0px;--awb-margin-bottom:30px;--awb-background-color:var(--awb-color1);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:calc( 1400px + 0px );margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-padding-top:75px;--awb-padding-right:0px;--awb-padding-bottom:75px;--awb-padding-left:120px;--awb-padding-right-medium:0px;--awb-padding-left-medium:60px;--awb-padding-top-small:30px;--awb-padding-right-small:15px;--awb-padding-bottom-small:30px;--awb-padding-left-small:15px;--awb-bg-color:var(--awb-color8);--awb-bg-color-hover:var(--awb-color8);--awb-bg-size:cover;--awb-width-large:75%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:75%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Faites d\u00e8s aujourd\u2019hui le premier pas vers la croissance.<\/h2><\/div><div class=\"fusion-text fusion-text-7 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-right:;--awb-margin-bottom:0px;\"><p>Nos experts financiers sont pr\u00eats \u00e0 accompagner votre entreprise dans un monde en mutation. Nous proposons des solutions efficaces, aujourd\u2019hui et demain.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:75px;--awb-padding-right:120px;--awb-padding-bottom:75px;--awb-padding-left:15px;--awb-padding-right-medium:60px;--awb-padding-left-medium:15px;--awb-padding-top-small:0px;--awb-padding-right-small:15px;--awb-padding-bottom-small:30px;--awb-padding-left-small:15px;--awb-bg-color:var(--awb-color8);--awb-bg-color-hover:var(--awb-color8);--awb-bg-size:cover;--awb-width-large:25%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:25%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-2 fusion-button-default-span fusion-button-default-type green_white-btn\" style=\"--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-custom_color_8);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:var(--awb-color1);--button_gradient_top_color:var(--awb-custom_color_8);--button_gradient_bottom_color:var(--awb-custom_color_8);--button_gradient_top_color_hover:var(--awb-color1);--button_gradient_bottom_color_hover:var(--awb-color1);\" target=\"_self\" href=\"https:\/\/bakertilly.be\/fr\/contact\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Prendre contact<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-top-small:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:calc( 1400px + 45px );margin-left: calc(-45px \/ 2 );margin-right: calc(-45px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:22.5px;--awb-margin-bottom-large:45px;--awb-spacing-left-large:22.5px;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:22.5px;--awb-spacing-left-medium:22.5px;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:22.5px;--awb-margin-bottom-small:30px;--awb-spacing-left-small:22.5px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:0px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Articles connexes<\/h2><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-9 fusion-flex-container has-pattern-background has-mask-background hundred-percent-fullwidth non-hundred-percent-height-scrolling bt-container-custom_slider\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-padding-top-small:0px;--awb-padding-bottom-small:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion_builder_column_1_1 1_1 fusion-flex-column bt-custom_slider\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-post-cards fusion-post-cards-1 awb-carousel awb-swiper awb-swiper-carousel awb-swiper-dots-position-bottom\" style=\"--awb-dots-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--awb-dots-size:10px;--awb-dots-active-size:10px;--awb-column-spacing:60px;--awb-dots-align:center;--awb-columns:3;--awb-active-filter-border-size:3px;--awb-filters-height:36px;\" data-post-type-label=\"articles\" data-autoplay=\"no\" data-autoplayspeed=\"7000\" data-autoplaypause=\"no\" data-loop=\"no\" data-columns=\"3\" data-columnsmedium=\"2\" data-columnssmall=\"1\" data-itemmargin=\"60\" data-itemwidth=\"180\" data-touchscroll=\"no\" data-freemode=\"no\" data-imagesize=\"auto\" data-scrollitems=\"1\" data-mousepointer=\"default\" data-layout=\"carousel\" data-centeredslides=\"no\" data-shadow=\"no\" data-speed=\"500\" data-rotationangle=\"50\" data-depth=\"100\"><div class=\"swiper-wrapper fusion-flex-align-items-stretch\"><div class=\"fusion_builder_column fusion-builder-column-16 fusion-flex-column fusion-column-inner-bg-wrapper tb-pc-artikel post-card swiper-slide\" style=\"--awb-padding-bottom:30px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/bakertilly.be\/fr\/news\/indemnite-journaliere-forfaitaire-indexee-pour-les-frais-de-sejour-en-belgique\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-image-element\" style=\"--awb-aspect-ratio:3 \/ 2;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin has-aspect-ratio\" style=\"border-radius:4px 4px 0 0;\"><img decoding=\"async\" width=\"1900\" height=\"1000\" alt=\"Indemnit\u00e9 journali\u00e8re forfaitaire pour les missions nationales index\u00e9e\" title=\"Indemnit\u00e9 journali\u00e8re forfaitaire pour les missions nationales index\u00e9e\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2026\/03\/Forfaitaire-dagvergoeding-voor-binnenlandse-dienstreizen-geindexeerd.webp\" class=\"img-responsive wp-image-27952 img-with-aspect-ratio\" data-parent-fit=\"cover\" data-parent-container=\".fusion-image-element\" srcset=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2026\/03\/Forfaitaire-dagvergoeding-voor-binnenlandse-dienstreizen-geindexeerd-200x105.webp 200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2026\/03\/Forfaitaire-dagvergoeding-voor-binnenlandse-dienstreizen-geindexeerd-400x211.webp 400w, https:\/\/bakertilly.be\/wp-content\/uploads\/2026\/03\/Forfaitaire-dagvergoeding-voor-binnenlandse-dienstreizen-geindexeerd-600x316.webp 600w, https:\/\/bakertilly.be\/wp-content\/uploads\/2026\/03\/Forfaitaire-dagvergoeding-voor-binnenlandse-dienstreizen-geindexeerd-800x421.webp 800w, https:\/\/bakertilly.be\/wp-content\/uploads\/2026\/03\/Forfaitaire-dagvergoeding-voor-binnenlandse-dienstreizen-geindexeerd-1200x632.webp 1200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2026\/03\/Forfaitaire-dagvergoeding-voor-binnenlandse-dienstreizen-geindexeerd.webp 1900w\" sizes=\"(max-width: 800px) 100vw, 1900px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-border-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 85%));--awb-border-bottom:1px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-text fusion-text-8 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>27\/03\/2026<\/p>\n<\/div><div class=\"fusion-text fusion-text-9 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>|<\/p>\n<\/div><div class=\"fusion-text fusion-text-10 fusion-text-no-margin tb-pc-artikel-termen\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/audit-fr\/\" title=\"Audit\">Audit<\/a><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/accountancy-fr\/\" title=\"Comptabilit\u00e9\">Comptabilit\u00e9<\/a><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/tax-fr\/\" title=\"Imp\u00f4ts\">Imp\u00f4ts<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;margin-bottom:0px;width:100%;max-width:100%;\"><\/div><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">Indemnit\u00e9 journali\u00e8re forfaitaire index\u00e9e pour les frais de s\u00e9jour en Belgique<\/h4><\/div><div class=\"fusion-text fusion-text-11 fusion-text-no-margin tb-pc-artikel-samenvatting\" style=\"--awb-content-alignment:left;--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-margin-bottom:10px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Le 1er mars 2026, l'indemnit\u00e9 journali\u00e8re forfaitaire pour les frais de s\u00e9jour en Belgique est pass\u00e9e de 21,22 \u20ac \u00e0 21,64 \u20ac par jour. Cette indemnit\u00e9 journali\u00e8re peut \u00eatre accord\u00e9e aux salari\u00e9s et aux dirigeants d'entreprise si le d\u00e9placement de service est d'une dur\u00e9e minimale de 6 heures\u202f(cfr Circ. 2026\/C\/35, 05.03.2026).<\/p>\n<\/div><div style=\"text-align:left;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-3 fusion-button-default-span fusion-button-default-type custom-btn\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:4px;--awb-padding-left:0px;--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color4);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:0;--button_border_width-right:0;--button_border_width-bottom:1px;--button_border_width-left:0;--button-border-radius-top-left:0;--button-border-radius-top-right:0;--button-border-radius-bottom-right:0;--button-border-radius-bottom-left:0;--button_gradient_top_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_text_transform:var(--awb-typography4-text-transform);--button_font_size:var(--awb-typography4-font-size);--button_line_height:var(--awb-typography4-line-height);--button_typography-letter-spacing:var(--awb-typography4-letter-spacing);--button_typography-font-family:var(--awb-typography4-font-family);--button_typography-font-weight:var(--awb-typography4-font-weight);--button_typography-font-style:var(--awb-typography4-font-style);\" target=\"_self\" title=\"En savoir plus\" aria-label=\"En savoir plus\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-17 fusion-flex-column fusion-column-inner-bg-wrapper tb-pc-artikel post-card swiper-slide\" style=\"--awb-padding-bottom:30px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/bakertilly.be\/fr\/news\/la-loi-programme-est-une-realite\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-image-element\" style=\"--awb-aspect-ratio:3 \/ 2;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-zoomin has-aspect-ratio\" style=\"border-radius:4px 4px 0 0;\"><img decoding=\"async\" width=\"1900\" height=\"1000\" alt=\"Nieuwe fiscale spelregels Programmawet is een feit\" title=\"Nieuwe fiscale spelregels Programmawet is een feit (2)\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/07\/Nieuwe-fiscale-spelregels-Programmawet-is-een-feit-2.webp\" class=\"img-responsive wp-image-15025 img-with-aspect-ratio\" data-parent-fit=\"cover\" data-parent-container=\".fusion-image-element\" srcset=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/07\/Nieuwe-fiscale-spelregels-Programmawet-is-een-feit-2-200x105.webp 200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/07\/Nieuwe-fiscale-spelregels-Programmawet-is-een-feit-2-400x211.webp 400w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/07\/Nieuwe-fiscale-spelregels-Programmawet-is-een-feit-2-600x316.webp 600w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/07\/Nieuwe-fiscale-spelregels-Programmawet-is-een-feit-2-800x421.webp 800w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/07\/Nieuwe-fiscale-spelregels-Programmawet-is-een-feit-2-1200x632.webp 1200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/07\/Nieuwe-fiscale-spelregels-Programmawet-is-een-feit-2.webp 1900w\" sizes=\"(max-width: 800px) 100vw, 1900px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-border-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 85%));--awb-border-bottom:1px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-text fusion-text-12 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>18\/07\/2025<\/p>\n<\/div><div class=\"fusion-text fusion-text-13 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>|<\/p>\n<\/div><div class=\"fusion-text fusion-text-14 fusion-text-no-margin tb-pc-artikel-termen\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/audit-fr\/\" title=\"Audit\">Audit<\/a><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/accountancy-fr\/\" title=\"Comptabilit\u00e9\">Comptabilit\u00e9<\/a><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/tax-fr\/\" title=\"Imp\u00f4ts\">Imp\u00f4ts<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;margin-bottom:0px;width:100%;max-width:100%;\"><\/div><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">La loi-programme est une r\u00e9alit\u00e9<\/h4><\/div><div class=\"fusion-text fusion-text-15 fusion-text-no-margin tb-pc-artikel-samenvatting\" style=\"--awb-content-alignment:left;--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-margin-bottom:10px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>La loi-programme vot\u00e9e \u00e0 la Chambre le 17 juillet a \u00e9t\u00e9 publi\u00e9e au Moniteur belge le 29 juillet. La plupart des dispositions fiscales sont donc officiellement entr\u00e9es en vigueur. Une exception est la d\u00e9cision relative \u00e0 la condition suppl\u00e9mentaire concernant le r\u00e9gime RDT, qui entre en vigueur \u00e0 partir de l'exercice d\u2019imposition 2026. Dans l'article ci-dessous, nous expliquons les changements les plus importants pour vous en tant qu'entrepreneur.   <\/p>\n<\/div><div style=\"text-align:left;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-4 fusion-button-default-span fusion-button-default-type custom-btn\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:4px;--awb-padding-left:0px;--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color4);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:0;--button_border_width-right:0;--button_border_width-bottom:1px;--button_border_width-left:0;--button-border-radius-top-left:0;--button-border-radius-top-right:0;--button-border-radius-bottom-right:0;--button-border-radius-bottom-left:0;--button_gradient_top_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_text_transform:var(--awb-typography4-text-transform);--button_font_size:var(--awb-typography4-font-size);--button_line_height:var(--awb-typography4-line-height);--button_typography-letter-spacing:var(--awb-typography4-letter-spacing);--button_typography-font-family:var(--awb-typography4-font-family);--button_typography-font-weight:var(--awb-typography4-font-weight);--button_typography-font-style:var(--awb-typography4-font-style);\" target=\"_self\" title=\"En savoir plus\" aria-label=\"En savoir plus\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-18 fusion-flex-column fusion-column-inner-bg-wrapper tb-pc-artikel post-card swiper-slide\" style=\"--awb-padding-bottom:30px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/bakertilly.be\/fr\/news\/une-reorganisation-neutre-sur-le-plan-fiscal-affecte-egalement-la-fiscalite-automobile\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-image-element\" style=\"--awb-aspect-ratio:3 \/ 2;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-zoomin has-aspect-ratio\" style=\"border-radius:4px 4px 0 0;\"><img decoding=\"async\" width=\"1900\" height=\"1000\" title=\"Fiscaal-neutrale-reorganisatie-werkt-ook-door-op-vlak-van-autofiscaliteit-_1_\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/09\/Fiscaal-neutrale-reorganisatie-werkt-ook-door-op-vlak-van-autofiscaliteit-_1_.webp\" class=\"img-responsive wp-image-11902 img-with-aspect-ratio\" data-parent-fit=\"cover\" data-parent-container=\".fusion-image-element\" alt srcset=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/09\/Fiscaal-neutrale-reorganisatie-werkt-ook-door-op-vlak-van-autofiscaliteit-_1_-200x105.webp 200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/09\/Fiscaal-neutrale-reorganisatie-werkt-ook-door-op-vlak-van-autofiscaliteit-_1_-400x211.webp 400w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/09\/Fiscaal-neutrale-reorganisatie-werkt-ook-door-op-vlak-van-autofiscaliteit-_1_-600x316.webp 600w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/09\/Fiscaal-neutrale-reorganisatie-werkt-ook-door-op-vlak-van-autofiscaliteit-_1_-800x421.webp 800w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/09\/Fiscaal-neutrale-reorganisatie-werkt-ook-door-op-vlak-van-autofiscaliteit-_1_-1200x632.webp 1200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/09\/Fiscaal-neutrale-reorganisatie-werkt-ook-door-op-vlak-van-autofiscaliteit-_1_.webp 1900w\" sizes=\"(max-width: 800px) 100vw, 1900px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-border-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 85%));--awb-border-bottom:1px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-text fusion-text-16 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>27\/09\/2024<\/p>\n<\/div><div class=\"fusion-text fusion-text-17 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>|<\/p>\n<\/div><div class=\"fusion-text fusion-text-18 fusion-text-no-margin tb-pc-artikel-termen\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/audit-fr\/\" title=\"Audit\">Audit<\/a><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/accountancy-fr\/\" title=\"Comptabilit\u00e9\">Comptabilit\u00e9<\/a><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/tax-fr\/\" title=\"Imp\u00f4ts\">Imp\u00f4ts<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;margin-bottom:0px;width:100%;max-width:100%;\"><\/div><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">Une r\u00e9organisation neutre sur le plan fiscal affecte \u00e9galement la fiscalit\u00e9 automobile<\/h4><\/div><div class=\"fusion-text fusion-text-19 fusion-text-no-margin tb-pc-artikel-samenvatting\" style=\"--awb-content-alignment:left;--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-margin-bottom:10px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>La fiscalit\u00e9 actuelle des voitures de soci\u00e9t\u00e9 est ax\u00e9e sur une d\u00e9ductibilit\u00e9 des frais de voiture qui diminue chaque ann\u00e9e. Les voitures achet\u00e9es ou lou\u00e9es avant le 1er juillet 2023 \u00e9chappent \u00e0 cette r\u00e8gle et conservent le pourcentage de d\u00e9duction applicable l'ann\u00e9e de l'achat\/de la location. Les voitures dites \u00ab faussement hybrides \u00bb qui ont \u00e9t\u00e9 achet\u00e9es ou lou\u00e9es avant le 1er janvier 2018 continueront \u00e9galement \u00e0 b\u00e9n\u00e9ficier de leur r\u00e9gime fiscal avantageux.   <\/p>\n<\/div><div style=\"text-align:left;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-5 fusion-button-default-span fusion-button-default-type custom-btn\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:4px;--awb-padding-left:0px;--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color4);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:0;--button_border_width-right:0;--button_border_width-bottom:1px;--button_border_width-left:0;--button-border-radius-top-left:0;--button-border-radius-top-right:0;--button-border-radius-bottom-right:0;--button-border-radius-bottom-left:0;--button_gradient_top_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_text_transform:var(--awb-typography4-text-transform);--button_font_size:var(--awb-typography4-font-size);--button_line_height:var(--awb-typography4-line-height);--button_typography-letter-spacing:var(--awb-typography4-letter-spacing);--button_typography-font-family:var(--awb-typography4-font-family);--button_typography-font-weight:var(--awb-typography4-font-weight);--button_typography-font-style:var(--awb-typography4-font-style);\" target=\"_self\" title=\"En savoir plus\" aria-label=\"En savoir plus\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-19 fusion-flex-column fusion-column-inner-bg-wrapper tb-pc-artikel post-card swiper-slide\" style=\"--awb-padding-bottom:30px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/bakertilly.be\/fr\/news\/la-belgique-introduit-un-impot-minimum-de-15-pour-les-grands-groupes-de-societes-deuxieme\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-image-element\" style=\"--awb-aspect-ratio:3 \/ 2;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-zoomin has-aspect-ratio\" style=\"border-radius:4px 4px 0 0;\"><img decoding=\"async\" width=\"1900\" height=\"1000\" title=\"minimumbelasting voor omvangrijke ondernemingsgroepen (1)\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/02\/minimumbelasting-voor-omvangrijke-ondernemingsgroepen-1.webp\" class=\"img-responsive wp-image-12693 img-with-aspect-ratio\" data-parent-fit=\"cover\" data-parent-container=\".fusion-image-element\" alt srcset=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/02\/minimumbelasting-voor-omvangrijke-ondernemingsgroepen-1-200x105.webp 200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/02\/minimumbelasting-voor-omvangrijke-ondernemingsgroepen-1-400x211.webp 400w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/02\/minimumbelasting-voor-omvangrijke-ondernemingsgroepen-1-600x316.webp 600w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/02\/minimumbelasting-voor-omvangrijke-ondernemingsgroepen-1-800x421.webp 800w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/02\/minimumbelasting-voor-omvangrijke-ondernemingsgroepen-1-1200x632.webp 1200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/02\/minimumbelasting-voor-omvangrijke-ondernemingsgroepen-1.webp 1900w\" sizes=\"(max-width: 800px) 100vw, 1900px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-border-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 85%));--awb-border-bottom:1px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-text fusion-text-20 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>05\/02\/2024<\/p>\n<\/div><div class=\"fusion-text fusion-text-21 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>|<\/p>\n<\/div><div class=\"fusion-text fusion-text-22 fusion-text-no-margin tb-pc-artikel-termen\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/audit-fr\/\" title=\"Audit\">Audit<\/a><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/accountancy-fr\/\" title=\"Comptabilit\u00e9\">Comptabilit\u00e9<\/a><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/corporate-finance-fr\/\" title=\"Finance d&#039;entreprise\">Finance d&#039;entreprise<\/a><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/tax-fr\/\" title=\"Imp\u00f4ts\">Imp\u00f4ts<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;margin-bottom:0px;width:100%;max-width:100%;\"><\/div><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">La Belgique introduit un imp\u00f4t minimum de 15 % pour les grands groupes de soci\u00e9t\u00e9s (deuxi\u00e8me pilier)<\/h4><\/div><div class=\"fusion-text fusion-text-23 fusion-text-no-margin tb-pc-artikel-samenvatting\" style=\"--awb-content-alignment:left;--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-margin-bottom:10px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Le 14 d\u00e9cembre 2023, le Parlement f\u00e9d\u00e9ral a approuv\u00e9 l'introduction d\u2019un imp\u00f4t minimum. Cette d\u00e9cision fait suite \u00e0 une directive europ\u00e9enne du deuxi\u00e8me pilier (et aux plans du deuxi\u00e8me pilier de l'OCDE). L'objectif de cet imp\u00f4t minimum est de soumettre les entit\u00e9s faisant partie de grands groupes \u00e0 un taux d'imposition effectif d'au moins 15 %. Cet imp\u00f4t minimum s'applique aux p\u00e9riodes imposables \u00e0 partir du 31 d\u00e9cembre 2023.   <\/p>\n<\/div><div style=\"text-align:left;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-6 fusion-button-default-span fusion-button-default-type custom-btn\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:4px;--awb-padding-left:0px;--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color4);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:0;--button_border_width-right:0;--button_border_width-bottom:1px;--button_border_width-left:0;--button-border-radius-top-left:0;--button-border-radius-top-right:0;--button-border-radius-bottom-right:0;--button-border-radius-bottom-left:0;--button_gradient_top_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_text_transform:var(--awb-typography4-text-transform);--button_font_size:var(--awb-typography4-font-size);--button_line_height:var(--awb-typography4-line-height);--button_typography-letter-spacing:var(--awb-typography4-letter-spacing);--button_typography-font-family:var(--awb-typography4-font-family);--button_typography-font-weight:var(--awb-typography4-font-weight);--button_typography-font-style:var(--awb-typography4-font-style);\" target=\"_self\" title=\"En savoir plus\" aria-label=\"En savoir plus\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-20 fusion-flex-column fusion-column-inner-bg-wrapper tb-pc-artikel post-card swiper-slide\" style=\"--awb-padding-bottom:30px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/bakertilly.be\/fr\/news\/comment-se-deroule-une-expertise-dans-un-litige-civil\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-image-element\" style=\"--awb-aspect-ratio:3 \/ 2;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-zoomin has-aspect-ratio\" style=\"border-radius:4px 4px 0 0;\"><img decoding=\"async\" width=\"950\" height=\"500\" alt=\"Hoe verloopt een deskundigenonderzoek in burgerlijke geschillen\" title=\"Hoe verloopt een deskundigenonderzoek in burgerlijke geschillen\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2022\/11\/Hoe-verloopt-een-deskundigenonderzoek-in-burgerlijke-geschillen.webp\" class=\"img-responsive wp-image-14046 img-with-aspect-ratio\" data-parent-fit=\"cover\" data-parent-container=\".fusion-image-element\" srcset=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2022\/11\/Hoe-verloopt-een-deskundigenonderzoek-in-burgerlijke-geschillen-200x105.webp 200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2022\/11\/Hoe-verloopt-een-deskundigenonderzoek-in-burgerlijke-geschillen-400x211.webp 400w, https:\/\/bakertilly.be\/wp-content\/uploads\/2022\/11\/Hoe-verloopt-een-deskundigenonderzoek-in-burgerlijke-geschillen-600x316.webp 600w, https:\/\/bakertilly.be\/wp-content\/uploads\/2022\/11\/Hoe-verloopt-een-deskundigenonderzoek-in-burgerlijke-geschillen-800x421.webp 800w, https:\/\/bakertilly.be\/wp-content\/uploads\/2022\/11\/Hoe-verloopt-een-deskundigenonderzoek-in-burgerlijke-geschillen.webp 950w\" sizes=\"(max-width: 800px) 100vw, 950px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-border-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 85%));--awb-border-bottom:1px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-text fusion-text-24 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>08\/11\/2022<\/p>\n<\/div><div class=\"fusion-text fusion-text-25 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>|<\/p>\n<\/div><div class=\"fusion-text fusion-text-26 fusion-text-no-margin tb-pc-artikel-termen\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/audit-fr\/\" title=\"Audit\">Audit<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;margin-bottom:0px;width:100%;max-width:100%;\"><\/div><div class=\"fusion-title title fusion-title-12 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">Comment se d\u00e9roule une expertise dans un litige civil ?<\/h4><\/div><div class=\"fusion-text fusion-text-27 fusion-text-no-margin tb-pc-artikel-samenvatting\" style=\"--awb-content-alignment:left;--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-margin-bottom:10px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Comment se d\u00e9roule une expertise au civil ? Les cours et tribunaux nomment des experts judiciaires pour leurs conseils techniques. Cette d\u00e9signation et le d\u00e9roulement d'une expertise sont fix\u00e9s par le Code judiciaire. Ici, des modalit\u00e9s tr\u00e8s sp\u00e9cifiques et un d\u00e9roulement strictement d\u00e9fini sont applicables.  <\/p>\n<\/div><div style=\"text-align:left;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-7 fusion-button-default-span fusion-button-default-type custom-btn\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:4px;--awb-padding-left:0px;--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color4);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:0;--button_border_width-right:0;--button_border_width-bottom:1px;--button_border_width-left:0;--button-border-radius-top-left:0;--button-border-radius-top-right:0;--button-border-radius-bottom-right:0;--button-border-radius-bottom-left:0;--button_gradient_top_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_text_transform:var(--awb-typography4-text-transform);--button_font_size:var(--awb-typography4-font-size);--button_line_height:var(--awb-typography4-line-height);--button_typography-letter-spacing:var(--awb-typography4-letter-spacing);--button_typography-font-family:var(--awb-typography4-font-family);--button_typography-font-weight:var(--awb-typography4-font-weight);--button_typography-font-style:var(--awb-typography4-font-style);\" target=\"_self\" title=\"En savoir plus\" aria-label=\"En savoir plus\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n<\/div><div class=\"swiper-pagination\"><\/div><div class=\"awb-swiper-button awb-swiper-button-prev\"><i class=\"awb-icon-angle-left\" aria-hidden=\"true\"><\/i><\/div><div class=\"awb-swiper-button awb-swiper-button-next\"><i class=\"awb-icon-angle-right\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling bt-container-custom_slider\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:30px;--awb-padding-bottom:150px;--awb-padding-bottom-small:60px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:calc( 1400px + 45px );margin-left: calc(-45px \/ 2 );margin-right: calc(-45px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-21 fusion_builder_column_1_1 1_1 fusion-flex-column bt-custom_slider\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:22.5px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:22.5px;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:22.5px;--awb-spacing-left-medium:22.5px;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:22.5px;--awb-spacing-left-small:22.5px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-row fusion-flex-align-items-center\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-8 fusion-button-default-span fusion-button-default-type border-btn\" style=\"--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color8);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:1px;--button_border_width-right:1px;--button_border_width-bottom:1px;--button_border_width-left:1px;--button_gradient_top_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));\" target=\"_self\" href=\"https:\/\/bakertilly.be\/fr\/actualites\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Tous les articles<\/span><\/a><\/div><i class=\"fb-icon-element-1 fb-icon-element fontawesome-icon fa-chevron-left fas circle-yes fusion-text-flow arrowback\" style=\"--awb-iconcolor:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 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