This chart has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only. While reasonable efforts have been made to keep the information current, this chart may not reflect the latest developments and should not be used or relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained in this chart. No entity of the BDO network, its partners, employees and agents accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information in this chart or for any decision based on it.
We may modify or update this chart from time to time. You will be able to see when we last updated this because we will include a revision date. Changes and additions to this chart are effective from the date on which they are posted.
‘BDO’, ‘we’, ‘us’, and ‘our’ refer to one or more of BDO International Limited, its network of independent member firms (‘the BDO network’), their related entities, and any BDO member firms.
Service provision within the BDO network is coordinated by Brussels Worldwide Services BV, a limited liability company incorporated in Belgium.
Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BV and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels Worldwide Services BV and/or the member firms of the BDO network. Neither BDO International Limited nor any other central entities of the BDO network provide services to clients.
BDO is the brand name for the BDO network and for each of the BDO member firms.
@ Brussels Worldwide Services BV July 2026