Every mediator has to act independently and impartially. These are core values of mediation. However, what if a mediator tries to enrich himself? The aim of this contribution is to shed light on some correction mechanisms under the Belgian law of obligations, focusing on the latest developments in the case law of the Belgian Supreme Court.

Luc Vanheeswijck summarizes the current position of tax mediation in Belgium and outlines the differences between the Belgian and Dutch mediation method in fiscal matters. He also outlines the differences between mediation in tax matters and ‘classic’ mediation. He concludes that Belgian tax mediation is not mediation as is commonly understood. The article closes on a description of the results of de ‘Fiscale Bemiddelingsdienst’ (the Fiscal Mediation Service).