The MB of 23 March 2020 on urgent measures to limit the spread of the Coronavirus COVID-19 contains two annexes listing the services "necessary for the protection of the vital interests of the nation and the needs of its people".
Accountants, tax consultants, chartered accountants and chartered accountants-fiscalists are covered by Annex 2, in particular the Joint Committee on the liberal professions (PC 336) which is listed without exception in this Annex.
On the basis of the Corona regulations, professional movements are allowed. This applies both to professionals and to their professional clients.
If professionals, or their clients, have to make a transfer in order to transfer documents to each other with a view to fulfilling certain accounting or tax obligations, the professional group recommends the following approach:
1) Before making a transfer, the attached transfer certificate should be completed and e-mailed to the client.
Obviously, professional secrecy must be taken into account. The client must therefore give his consent if the professional (member of the professional group) wishes to use the certificate in the context of the transfer.
2) In case of discussion with police services, we recommend that professionals
or their clients:
submit a copy of the e-mail and of the completed movement certificate;
make a clear reservation with reference to Article 8 of the Ministerial Decree of 23 March 2020 on urgent measures to limit the spread of the Coronavirus, which stipulates that professional movements are permitted.
Last update: 30/04/2020