This report about mediation in Germany in order of the German government reports about the effects of the German Mediation Law on the development of mediation and about the education of mediators.

Wendy Hensen analyzes the current Belgian legislation on tax mediation from the perspective of the traditional mediation doctrine. This legislation is in no way connected to the general set of rules on mediation incorporated into the Judicial Code. The question arises whether an internal comparative study between the two separate schemes can shed more light on potential bottlenecks in the current regulation. A comparison reveals significant differences in regard to the importance attributed to certain key elements of mediation, namely the principles of voluntary participation, confidentiality, party self-determination as well as the involvement of an independent and impartial third party who uses mediation methods and techniques. The customary interpretation and understanding of the concept ‘mediation’ apparently doesn’t apply to tax mediation. A brief overview of the Dutch mediation practice in fiscal affairs shows that a more holistic approach, in respect of the aforementioned principles, is nonetheless possible.

A new law that reforms the Belgian Council of State accomplishes better coordination between the treatment of complaints by ombudsmen and the proceedings before the Council of State. The term to initiate a proceeding is suspended by a complaint to an ombudsman.