Fiscale Hogeschool, a.k.a. F.H.S. or Brussels Tax College, is a Belgian

university college In a number of countries, a university college is a college institution that provides tertiary education but does not have full or independent university status. A university college is often part of a larger university. The precise usage varies f ...

which especially offers degrees in

tax law Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a ...

. The Brussels Tax College is located in

Brussels Brussels, officially the Brussels-Capital Region, (All text and all but one graphic show the English name as Brussels-Capital Region.) is a Communities, regions and language areas of Belgium#Regions, region of Belgium comprising #Municipalit ...

History

As a reaction on the lack of a completely tax oriented education in

Flanders Flanders ( or ; ) is the Dutch language, Dutch-speaking northern portion of Belgium and one of the communities, regions and language areas of Belgium. However, there are several overlapping definitions, including ones related to culture, la ...

and the arrival of a new European sales tax in 1971, called

Value Added Tax A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared wi ...

(VAT), the Brussels Tax College was constituted in 1969 by two major tax specialists, Albert Tiberghien and Willy Maeckelbergh. At that moment, the Brussels Tax College was a part of the St. Aloysius University College of Economics (

EHSAL Hogeschool-Universiteit Brussel (HUBrussel or HUB) was a Dutch language university founded in 2007. HUBrussel was the result of a merger between Brussels-based colleges European University College Brussels, Vlekho, HONIM and Catholic Universit ...

, °1925) in

, which only had become independent from its original French-speaking counterpart

Saint-Louis University, Brussels UCLouvain Saint-Louis Brussels is an autonomous university campus specialized in social and human sciences part of UCLouvain and based in Brussels, Belgium. Established in 1857, Saint-Louis University, Brussels (officially, in French Universi ...

the same year and thus founded a series of parallel schools, including the F.H.S., to better establish its new presence in Brussels. Its French-speaking counterpart, created at the same moment, is the ''École supérieure des sciences fiscales'', currently held under the

ICHEC Brussels Management School ICHEC Brussels Management School, officially Institut catholique des Hautes Études commerciales, is a Brussels, Brussels-based management school, constituting the economic category of the "Haute École ICHEC - ECAM - ISFSC". It also has severa ...

Founders

Since mid-thirties, the

Ghent Ghent ( ; ; historically known as ''Gaunt'' in English) is a City status in Belgium, city and a Municipalities of Belgium, municipality in the Flemish Region of Belgium. It is the capital and largest city of the Provinces of Belgium, province ...

-based tax attorney ''Albert Tiberghien'' (1915-2001) was specialized in

. Tiberghien is considered as the first tax specialist in Belgium and as the founder of the tax sciences in Belgium. He was also the founder of the Belgian major law firm Tiberghien. ''Willy Maeckelbergh'' has also become a renowned tax specialist. As co-founder of the F.H.S., he was responsible for the expansion of the university college. He also served as project manager for the expansion work on the buildings of the HUBrussel. Maeckelbergh is still the honorary chairman of the F.H.S. and the honorary president of the Professional Association of Tax Consultants, Accountants and Auditors, BAB-Brabant.

Merger

As a result of the mergers between

and the

Catholic University of Brussels The ''Katholieke Universiteit Brussel'' (, ''Catholic University of Brussels'') was a Flemish university located in Brussels, founded in 1969 as ''University Faculties St Aloysius'' (UFSAL), in many ways the equivalent of a liberal arts college. It ...

, the F.H.S. is since 2007 a part of the European University HUBrussel. HUBrussel split in 2013 : the university departments integrated the

Katholieke Universiteit te Leuven KU Leuven (Katholieke Universiteit Leuven) is a Catholic research university in the city of Leuven, Leuven, Belgium. Founded in 1425, it is the oldest university in Belgium and the oldest university in the Low Countries. In addition to its mai ...

while the non-academic departments contributed to the founding of Odisee college. The F.H.S. now works through a cooperation between Odisee and KU Leuven.

Programs

;Tax Law ''Fiscal Sciences'' is a tax specialist course which is regarded in Belgium as the forerunner of the Master After Master Tax Law trainings. The two-year training includes 960 contact hours and provides access to the protected profession of

Accountant An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certif ...

Tax advisor A tax advisor or tax consultant is a person with advanced training and knowledge of tax law. The services of a tax advisor are usually retained in order to minimize taxation while remaining compliant with the law in complicated financial situations ...

, as recognized by the Institute of Accountants and Tax Consultants (IAB) (Royal Decree of 4 May 1999, BS 29 June 1999 and last renewed by Decree of 14 May 2009, BS 2 June 2009). On an annual basis, fifteen prizes are awarded to fifteen graduate students which achieved the highest score for a specific subject. These prices are awarded by accounting firms such as

PriceWaterhouseCoopers PricewaterhouseCoopers, also known as PwC, is a multinational professional services network based in London, United Kingdom. It is the second-largest professional services network in the world and is one of the Big Four accounting firms, alon ...

Deloitte Deloitte is a multinational professional services network based in London, United Kingdom. It is the largest professional services network in the world by revenue and number of employees, and is one of the Big Four accounting firms, along wi ...

KPMG KPMG is a multinational professional services network, based in London, United Kingdom. As one of the Big Four accounting firms, along with Ernst & Young (EY), Deloitte, and PwC. KPMG is a network of firms in 145 countries with 275,288 emplo ...

Ernst & Young EY, previously known as Ernst & Young, is a multinational corporation, multinational professional services partnership, network based in London, United Kingdom. Along with Deloitte, KPMG and PwC, it is one of the Big Four accounting firms, Big F ...

and BDO and by law firms like Tiberghien and

Loyens & Loeff Loyens & Loeff N.V. (L&L) is an international law and tax firm headquartered in Rotterdam. It has offices in the Netherlands, Belgium, Luxembourg and Switzerland (home markets), as well as representation offices in major international financial cen ...

. ;Tax Seminars Seminars about specific tax topics. ;Tax crash courses *

Corporate Law Corporate law (also known as company law or enterprise law) is the body of law governing the rights, relations, and conduct of persons, companies, organizations and businesses. The term refers to the legal practice of law relating to corpora ...

Corporate tax A corporate tax, also called corporation tax or company tax or corporate income tax, is a type of direct tax levied on the income or capital of corporations and other similar legal entities. The tax is usually imposed at the national level, but ...

Personal income tax In economics, personal income refers to the total earnings of an individual from various sources such as wages, investment ventures, and other sources of income. It encompasses all the products and money received by an individual. Personal incom ...

Tax Compendium

Since 1979, the professors and lecturers of the F.H.S. are publishing (together with Wolters Kluwer) every year the so-called ''Tax Compendium'' ("Fiscaal Compendium"). It is an up-to-date reference work for the Belgian tax practice, consisting of twelve binders and over 8,000 pages.

References

External links

*
HUB-english
{{authority control Educational institutions established in 1969 Universities and colleges in Brussels Business schools in Belgium 1969 establishments in Belgium