经合组织《反贿赂公约》第四阶段比利时报告：《公约》和相关法律文书的执行情况

Implementing the Conventionand Related Legal Instruments © OECD 2025. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries oftheOECD. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, tothe delimitationof international frontiers and boundaries and to the name of any territory, city or area. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no single authorityrepresenting both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic of Northern Cyprus(TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiye shall preserve its positionconcerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European Union The Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. Theinformation in thisdocument relates to the area under the effective control of the Government of the Republic of Cyprus. Cover design: ©Epitavi / iStock / Getty Images Plus. Attribution4.0 International (CCBY4.0) This work is madeavailable under the Creative Commons Attribution4.0 International licence. By using this work, you accept to bebound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you must cite the work. Translations–you must cite the original work, identify changes to the original and add the following text:In the event of anydiscrepancy between the original work and the translation, only the text of original work should be considered valid. Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD.The opinions expressed and arguments employed in this adaptation should not be reportedas representing the official views of theOECD or of its Member countries. Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible forobtaining permission from the third party andfor any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your Acknowledgements The evaluation team for Belgium’s Phase 4 evaluation was composed of examiners from Canada andFrance, as well as members of the OECD Anti-Corruption Division.Canada was represented by MarianneBreese,Counsel,Department of Justice and Stéphane Hould,Senior Counsel and RemediationAgreementCoordinator,HQ Counsel Group,Public Prosecution Service of Canada.France wasrepresented by LaurentCouderc, First Deputy Financial Prosecutor, National Financial Prosecutor’s Officeand VincentPerrot, Deputy Head of Office, Repression of financial crime, Directorate General of theTreasury, Ministry of the Economy, Finance and Industrial and Digital Sovereignty. The OECD wasrepresented by ElisabethDanon, Co-ordinator of the Phase 4 evaluation of Belgium and Legal Analyst,and Amel Cheikhi-Derradj,Anti-Bribery Analyst, from the Anti-Corruption Division, Directorate for Financialand Enterprise Affairs.The evaluation team wishes to thank Eliot Evain-Wilkes and Noel Merillet, Anti-Bribery Analysts at the OECD Anti-Corruption Division, for their valuable support in the phase of adoptionofthis report.This report also reflects consultation with the OECD’s Centre for Tax Policy andAdministration, Development Co-operation Directorate and Trade and Agriculture Directorate, as well asthe Financial Action Task Force (FATF). List ofabbreviations Table of contents Acknowledgements2 List of abbreviations4 Executive summary7 Introduction9 Previous evaluations of Belgium9Phase 4 Process10Belgium’s foreign bribery risk in light of its economic situation and trade profile10Foreign bribery cases12 A Detection of foreign bribery A.1. Ability of national authorities to report foreign bribery14A.2. Ability of the tax authorities to detect and report foreign bribery16A.3. Detection and reporting via anti-money laundering preventive measures17A.4. Detection in the context of voluntary disclosure by theprivate sector20A.5. Detection of foreign bribery by whistleblowers and protection of whistleblowers21A.6. Ability of accountants and auditors to detect and report foreign bribery25A.7. Other sources of detection26 B Enforcement of the foreign bribery offence B.1. The foreign bribery offence32B.2. Institutional organisation35B.3. Strategy to combat foreign bribery40B.4. Investigation and prosecution of foreign bribery41B.5. Modes of resolution for foreign bribery cases45B.6. Sanctions and confiscation50B.7. International co-operation55 C Liability of legal persons 60 C.1. Scope of corporate liability for foreign bribery or related offences60C.2. Sanctions against leg