Belgian coat of arms — L’union fait la force Amagi — first symbol of liberty

Handwerpen

AGAINST PRIVILEGE

The Illiberal Trades — Professional Castes and Their Treason

Published · 2026


Privilege is a cancer. Whoever benefits from it, it corrupts — the beneficiary, the system, and the society that tolerates it.

Privilege is never accidental. It is instituted through law, enforced through coercion, protected by status, and moralised by those who claim to know better. It does not arise spontaneously. It is constructed — deliberately, incrementally, and always at someone else's expense.

The modern Belgian state is not ruled by politicians alone. It is ruled by professional castes who have captured regulation, neutralised competition, and transformed liberty into a licensed activity.

Free markets dissolve coercion because they restore exit, choice, and competition. In a free society, merit, effort, luck, and entrepreneurship determine outcomes — not status, inheritance, or regulatory protection.

The liberal movements of the eighteenth and nineteenth centuries were carried by a social class: the bourgeoisie. From it emerged journalists, teachers, lawyers, judges, doctors, bankers — professions that once, in some cases, defended individual liberty against arbitrary power, against the guild and the royal concession.

They no longer do.

They call themselves vrije beroepen — professions libérales. They are neither free nor liberal. They are the greedy inheritors of Antigoon — extracting tribute, blocking passage, and calling it order.


From Liberal Vanguard to Regulatory Oligarchy

The bourgeois professions did not lose power. They changed sides.

They are now the infrastructure of coercion — trading independence for legal monopolies, guaranteed incomes, career insulation, pension privileges, and moral authority without accountability.

They weaponised information asymmetry: sometimes inherent to their trade, more often artificially manufactured through regulatory inflation. Regulation became a moat. The citizen became a captive. Their business model rests on creating complexity, monopolising interpretation, and selling expertise conjured into existence by their own lobbying.

This is not drift. Following the logic Antonio Gramsci described — and would have recognised with satisfaction — these professions ceased to act as counter-powers and became organic intellectuals of the state: shaping consent, normalising coercion, delegitimising dissent.

The following analysis is necessarily succinct. A full account would require dedicated volumes. The depth to which Belgian society — and Western society more broadly — is held hostage by these arrangements is not a subject for a single article. But urgency presses, and what follows is what too seldom gets said.

Worst comes first.


Journalists — The Licensed Voice of Power

Journalism ought to be independent — a counter-power. Neutral if not objective; objective if not neutral. It ought to punish lies, reveal collusion, denounce corruption, and invigorate debate according to the universal values of Western society.

The digital revolution made traditional media financially unviable. Rather than allowing the market to reshape the press, the state stepped in — and took control. Licensing fees were abolished; direct tax funding replaced them. The result was not rescue but capture.

Partisanship in journalism is not new — among others, Jean-François Revel documented it decades ago. But today, prostituting one's voice for institutional subsidy is the full-time occupation of Belgian public and private media alike.

Belgian journalism is structurally dependent:

Journalists do not investigate power. They discipline the population.

From Handwerpen, we call for:

References — Journalists
  • Law & Decree
    • Loi du 4 mars 1977 establishing RTBF as a public broadcaster; reformed by Décret du 14 juillet 1997 (Communauté française) governing its public service mandate and financing.
    • Decreet betreffende de radio-omroep en de televisie (Flemish Media Decree, consolidated 2009, last amended 2022) — statutory basis for VRT's public financing and licensing regime.
    • Loi du 13 juin 2005 relative aux communications électroniques — framework for broadcasting licensing and spectrum allocation.
    • Belgian Penal Code, Art. 150 (press offences); Loi du 30 juillet 1981 tendant à réprimer certains actes inspirés par le racisme ou la xénophobie (Moureaux Law) — principal instrument for hate speech prosecution.
    • Loi du 22 mars 1995 on press card accreditation — formal credentialing mechanism conditioning access to institutional sources and parliamentary press galleries.
  • Official Data
    • RTBF Annual Report 2023: state contribution approx. €366.9m out of total revenue of €469m (≈78%).
    • VRT Management Contract 2022–2026 (Flemish Government): public grant approx. €296.4m annually, representing approx. 60% of total budget.
    • Fédération Wallonie-Bruxelles, Budget général des dépenses 2024: explicit RTBF dotation budget line (Programme 21, Division 50).
    • CSA (Conseil Supérieur de l'Audiovisuel) and VRM (Vlaamse Regulator voor de Media): regulatory bodies with licensing, compliance, and sanctions powers — annual reports document interventions.
  • Secondary
    • Jean-François Revel, La connaissance inutile (1988) and Le regain démocratique (1992) — foundational critique of media partisanship and the self-referential nature of the European press class.
    • Reuters Institute Digital News Report (annual, University of Oxford): Belgium consistently records among the lowest news media trust levels in Western Europe.
    • EU Digital Services Act, Regulation 2022/2065: Belgian-designated DSA Trusted Flaggers include state-adjacent bodies with powers to request content removal from platforms.

Teachers — Indoctrination with Tenure

The democratic premise that public education produces virtuous citizens is not merely optimistic — it is false. And even were it true, it would not justify compulsion. What constitutes virtue is precisely what free societies cannot agree upon — nor should they. Socialism, conservatism, Islam, Catholicism, liberalism: each claims the enlightened child. The state has no business choosing among them with your money.

Schools have always carried ideological freight. What is new is the weight and the direction. Today Belgian schools are transmission belts for radical feminism, ecological catastrophism, neo-Keynesian economics, and the broader apparatus of progressive conformism. Critical thinking is announced and avoided. Socrates is nowhere to be found. In his place: the tenured functionary, exchanging intellectual independence for irremovability.

The bargain is explicit:

Education no longer transmits knowledge. It transmits approved moral narratives.

From Handwerpen, we call for:

References — Teachers
  • Law & Decree
    • Article 24 of the Belgian Constitution — constitutional framework governing freedom of education, state neutrality, and subsidised educational networks.
    • Décret Missions du 24 juillet 1997 (Communauté française) — defines compulsory pedagogical objectives and ideological framework for French-speaking education.
    • Decreet Basisonderwijs (25 February 1997) and Codex Secundair Onderwijs (17 December 2010) — Flemish statutory framework governing curriculum, attainment targets, and accreditation.
    • Loi du 29 juin 1983 concernant l'obligation scolaire — compulsory education legislation imposing mandatory schooling until age 18.
    • Decrees governing teacher tenure and statutory status in the Communautés / Gemeenschappen — extensive employment protection and pension privileges for public-sector teaching staff.
  • Official Data
    • OECD Education at a Glance (annual): Belgium among the highest public expenditures on education as percentage of GDP in Europe.
    • PISA Results (OECD, multiple waves): persistent decline in mathematics, sciences, and reading performance in the Fédération Wallonie-Bruxelles; increasing socio-economic segmentation across Belgium.
    • Statbel & Vlaamse Overheid: teachers benefit from statutory pension systems significantly more advantageous than private-sector equivalents.
    • Fédération Wallonie-Bruxelles and Vlaamse Gemeenschap education budgets: education consistently among the largest public expenditure categories.
    • Belgian strike statistics: recurrent teacher strikes affecting compulsory education networks and public examination schedules.
  • Secondary
    • Ivan Illich, Deschooling Society (1971) — foundational critique of compulsory institutionalised education and state pedagogical monopolies.
    • Friedrich Hayek, The Constitution of Liberty (1960) — critique of centralised educational planning and defence of educational pluralism.
    • Murray Rothbard, Education: Free and Compulsory (1972) — historical and philosophical critique of compulsory state education.
    • Hannah Arendt, The Crisis in Education (1954) — analysis of the politicisation of education and the erosion of authority and transmission.
    • OECD and European Commission reports on educational attainment disparities and declining core competencies in Belgium.

Lawmakers, Lawyers, Judges — Parasites of Legal Inflation

The rule of law is not a technicality. It is the architecture of liberty: natural rights recognised, power divided, the individual protected from arbitrary authority. Legal professionals — legislators, judges, lawyers — were its designated guardians. They understood, or were meant to, that form and substance are inseparable: a constitution violated by procedure is still violated.

They no longer guard anything. They administer the labyrinth they built.

The Belgian legal order has been systematically hollowed out. The 1831 Constitution — one of the most liberal documents of its age — has been amended beyond recognition, its liberal substance diluted through successive reforms driven by communitarian bargaining and social democratic expansion. Natural rights to property, speech, and linguistic freedom are routinely overridden. Victimless acts are criminalised. Retroactive legislation is applied. The executive legislates by decree while parliament rubber-stamps. The Senate, once a constitutional brake, was castrated by the sixth state reform.

Where is the Conseil d'État when fundamental rights are legislated away? What does the Cour des comptes achieve when its reports are systematically ignored? What remains of the separation of powers when the same consulting firms draft the laws they later invoice clients to navigate?

Belgian lawyers design the maze. Then they charge for the exit.

Institutional betrayal:

Private exploitation:

From Handwerpen, we call for:

References — Lawyers & Legal Profession
  • Law & Decree
    • Constitution belge du 7 février 1831: founding liberal document enshrining property rights (Art. 16), freedom of expression (Art. 19), freedom of association (Art. 27), and equality before the law (Art. 10–11) — each subsequently qualified or overridden by ordinary legislation.
    • Sixième réforme de l'État (2011–2014, lois spéciales of 6 January 2014): abolished the Senate as a fully bicameral chamber, eliminating the principal institutional check on unconstitutional ordinary legislation.
    • Loi spéciale du 6 janvier 1989 sur la Cour constitutionnelle: establishes Constitutional Court jurisdiction over rights violations — yet jurisprudence has in practice expanded rather than contained the legislative reach of the state.
    • Lois coordonnées sur le Conseil d'État (Royal Decree of 12 January 1973, as amended): advisory opinions on draft legislation are formally consultative and routinely overridden by the executive.
    • Code pénal belge, successive amendments: progressive criminalisation of speech (Art. 150 and related), expansion of victimless offence categories, introduction of administrative sanctions bypassing judicial oversight.
    • Loi du 22 avril 2003 on court fees and subsequent indexations: escalating droits de mise au rôle structurally deter individual litigation against the state or well-resourced defendants.
  • Official Data
    • Cour des comptes, annual reports: systematic documentation of unimplemented recommendations and budgetary irregularities across federal and community levels.
    • Federal Parliament, legislative statistics: over 100,000 active legal texts across federal, regional, and community levels — one of the highest normative densities in the OECD.
    • Moniteur belge / Belgisch Staatsblad: several thousand legislative and regulatory texts published annually, making legal self-navigation by citizens structurally impossible.
    • CEPEJ, Report on European Judicial Systems 2022: Belgium records among the longest average civil case durations in Western Europe and court fee levels among the highest relative to average income.
  • Secondary
    • Montesquieu, De l'Esprit des Lois (1748): foundational text on separation of powers, against which Belgian institutional deformation can be measured.
    • Friedrich Hayek, The Constitution of Liberty (1960), Part II: distinction between nomos (general rules of just conduct) and thesis (specific commands) — Belgium's normative hyperinflation is a textbook case of the latter displacing the former.
    • Paul Martens (former President, Belgian Constitutional Court): academic writings acknowledging the limits of constitutional review in a consociational system designed around political compromise rather than rights.
    • Bruno Frey & Alois Stutzer: empirical evidence that normative density reduces effective liberty even in formally democratic systems.

Medical Doctors — Cartel Lords of Care

Medicine involves genuine asymmetry between physician and patient. Knowledge differentials are real; some barrier to entry is legitimate. The cartel, however, is not a consequence of complexity — it is a construction built upon it. Belgian medical professionals have elevated entry restriction, pricing control, and prescription monopoly into a self-perpetuating system of rent extraction that would make any medieval guild blush.

Every patient oscillates between legitimate gratitude and Stockholm syndrome. The doctor saves you — and holds the keys to everything you need next. That dependency is not accidental. It is architecturally enforced.

The state is the cartel's capo. The pharmaceutical industry its silent beneficiary.

Structural cartelisation:

The Unspoken Scandal: Drug Prohibition

Whatever the gravity of the above, there is an elephant in the room that dwarfs it.

The illegalisation of drugs is among the gravest policy failures of our time — and the medical profession is among its principal architects and beneficiaries. The war on drugs is lost. It has always been lost. It will always be lost. Narco-states and criminal cartels are winning, and will continue to do so until legalisation and free markets dethrone them — as markets once dethroned every previous prohibition.

The direct consequences of illegalisation are measurable and catastrophic:

Medical doctors are not the sole architects of prohibition. But they are among its most consequential advocates, deploying moral authority in defence of a system that protects their prescription monopoly and substitution treatment revenues.

The war on drugs does not protect health. It protects professional monopolies, criminal organisations, and the corrupted state.

From Handwerpen, we call for:

References — Medical Doctors
  • Law & Decree
    • Loi coordonnée du 10 mai 2015 relative à l'exercice des professions des soins de santé (replacing AR n°78 du 10 novembre 1967): primary statute governing who may practise medicine, issue prescriptions, and access the profession — the legal architecture of the monopoly.
    • Arrêté royal du 12 juin 2008 fixing the numerus clausus for medical graduates eligible for INAMI recognition: the instrument by which supply is administratively capped, functioning as state-enforced cartelisation independent of market demand.
    • Loi relative à l'assurance obligatoire soins de santé et indemnités, coordonnée le 14 juillet 1994 (INAMI/RIZIV framework): establishes the convention system and two-tier pricing structure for conventioned and non-conventioned doctors.
    • Arrêté royal du 22 février 2001 organising INAMI nomenclature: the mechanism by which medical acts are priced and controlled — a pricing cartel with statutory force.
    • Loi du 24 février 1921 concernant le trafic des substances vénéneuses, soporifiques, stupéfiantes, psychotropes — the foundational drug prohibition statute, over a century old, still operative, conferring on doctors the exclusive legal gateway to controlled substances.
    • Arrêté royal du 21 janvier 2009 on prescription obligations: mandates that access to the overwhelming majority of pharmaceutical products passes through medical prescription.
  • Official Data
    • INAMI/RIZIV, Statistiques des soins de santé (annual): documents the volume and cost of medical acts, the convention gap, and the evolution of specialist vs GP supply — consistently reflecting the effects of supply restriction.
    • KCE Report 349 (2021) on numerus clausus and healthcare workforce planning: official acknowledgement that supply restriction has produced regional shortages and access inequalities.
    • OECD, Health at a Glance 2023: Belgium records among the highest per-capita health expenditure in the EU while access inequalities persist and widen — the signature of a cartelised system.
    • EMCDDA, European Drug Report 2023: expansion of illicit drug markets across the EU, rising purity levels (contradicting the deterrence hypothesis), and displacement effects of enforcement — systematic evidence of prohibition's failure.
  • Secondary
    • Milton Friedman, Free to Choose (1980) and open letter to Bill Bennett (1989): foundational liberal-economic case against drug prohibition, articulating the perverse incentive structure with precision that subsequent decades have only confirmed.
    • Milton Friedman & Thomas Szasz, On Liberty and Drugs (1992): direct engagement with the medical profession's role in sustaining prohibition through moral authority rather than epidemiological evidence.
    • Jeffrey Miron (Harvard), Drug War Crimes (2004): quantitative analysis of prohibition's fiscal, social, and institutional costs across jurisdictions.
    • Transform Drug Policy Foundation, The Alternative World Drug Report (2nd ed., 2016): comparative evidence from Portugal, Colorado, and Uruguay demonstrating superior public health and fiscal outcomes versus prohibition.

Pharmacists — Legalised Guilds

Belgian pharmacists operate under medieval logic dressed in regulatory language. The state manufactures scarcity on their behalf while the population pays exorbitant prices for goods of paramount importance. The consumer is captive. Pay or suffer. This is privilege in its most naked form — not even disguised as public interest.

The mechanism is elegant in its brutality. Entry is not merely regulated — it is cartographically controlled:

A qualified pharmacist with capital, willing to offer lower prices, is legally prevented from doing so. Not by the market. By the state, acting on behalf of the guild.

The distortion does not stop at entry. The licence itself has been transformed into a tradable asset:

The licence has become an inheritance privilege — a private toll booth, legally sanctioned and dynastically transmitted. Corporate ownership is prohibited, foreclosing supermarkets, clinics, and insurers from introducing economies of scale, price competition, or distribution innovation. The consumer pays the difference, on every prescription, for life.

This is not healthcare. It is licensed scarcity.

From Handwerpen, we call for:

References — Pharmacists
  • Law & Decree
    • Loi coordonnée du 10 mai 2015 relative à l'exercice des professions des soins de santé: umbrella statute establishing pharmacy licensing requirements, professional obligations, and the legal monopoly on dispensing medicinal products.
    • Arrêté royal du 21 janvier 2009 portant instructions pour les pharmaciens: primary royal decree governing pharmacy practice, including geographic distribution planning, prohibition on corporate ownership, and conditions for new establishment.
    • Arrêté royal du 25 septembre 1974 concernant l'ouverture, le transfert et la fermeture d'officines pharmaceutiques: foundational decree establishing the one-per-2,000-inhabitants ceiling and minimum distance requirements — one of the oldest continuously operative cartel statutes in Belgian commercial law.
    • Loi du 25 mars 1964 sur les médicaments (as amended): establishes prescription requirements for reimbursable and controlled products — the demand-side complement to the supply-side restriction.
    • Arrêté royal du 19 décembre 1997 on pharmacy transfers: formalises licence transferability under administrative approval — the mechanism through which licences acquire and transmit commercial value.
  • Official Data
    • FAMHP (Agence Fédérale des Médicaments et des Produits de Santé), pharmacy register: approx. 5,200 licensed pharmacies as of 2023 — static, planning-controlled supply confirmed.
    • INAMI/RIZIV, pharmaceutical expenditure statistics: Belgium's per-capita pharmaceutical expenditure is among the highest in the EU; the absence of price competition at the point of dispensing is a structural contributor.
    • KCE Report 139 (2010) on pharmacy regulation and competition: concludes that Belgian pharmacy regulation restricts competition without demonstrable public health justification — recommends liberalisation; subsequently ignored.
    • OECD, Competition Assessment Reviews: Belgium (2019): explicitly identifies pharmacy establishment restrictions and corporate ownership prohibitions as anti-competitive barriers with no proportionate public interest justification.
    • Belgische Mededingingsautoriteit / Autorité belge de la Concurrence: on multiple occasions identified pharmacy regulation as producing cartel-equivalent market outcomes while remaining shielded from competition law enforcement.
  • Secondary
    • OECD, Competitive Restrictions in Legal Professions and Regulated Sectors (2007): Belgium among the most restrictive EU member states in pharmacy entry regulation.
    • European Commission, Pharmaceutical Sector Inquiry Final Report (2009): Belgian pharmacy provisions cited among the most restrictive in the single market — regulatory barriers inflate drug prices and retard distribution innovation.

Bankers — Executors of Monetary Expropriation

Banking is not a free market. It never has been in Belgium — nor anywhere the state has installed a central bank, imposed fiat currency, and granted selected institutions the privilege of operating within its monetary perimeter. What presents itself as a regulated industry is in fact a cartel operating under state licence, performing fiscal functions on behalf of the sovereign in exchange for guaranteed margins, socialised losses, and protection from genuine competition.

The mechanism is not conspiracy. It is architecture.

Fiat currency is the foundation. When the state monopolises money — abolishing competing currencies, mandating legal tender, and delegating money creation to a central bank — it removes the discipline that free banking would impose. In a competitive monetary system, banks issuing depreciating currency lose depositors to sounder rivals. Under fiat, no such exit exists. The citizen is captive to the currency as surely as the pharmacy customer is captive to the licensed dispenser.

Bankers are not regulated against their will. They are partners in expropriation — junior partners, occasionally sacrificed, but partners nonetheless.

The citizen pays twice. First through inflation — the silent, continuous theft of purchasing power that fiat money enables and central banks administer. Second through taxation collected at source, withheld automatically, reported without consent, enforced without recourse.

Currency debasement is not a modern aberration. It is the oldest instrument of state predation — from Roman emperors shaving silver coins to the European Central Bank expanding its balance sheet by €5 trillion between 2015 and 2022. The technology changes. The theft does not.

From Handwerpen, we call for:

References — Bankers
  • Law & Decree
    • Loi du 22 février 1998 fixant le statut organique de la Banque Nationale de Belgique: foundational statute defining the NBB's role as monetary authority, prudential supervisor, and fiscal agent within the European System of Central Banks.
    • Loi du 25 avril 2014 relative au statut et au contrôle des établissements de crédit (Banking Law 2014): primary statute governing bank licensing, capital requirements, resolution mechanisms, and the deposit guarantee scheme — incorporates EU directives CRD IV and BRRD.
    • Loi du 18 septembre 2017 relative à la prévention du blanchiment de capitaux: transforms banks into mandatory reporting agents of the state — legally compelling surveillance, reporting, and asset freezing without judicial authorisation; the legal dismantling of banking secrecy in service of fiscal enforcement.
    • Code des impôts sur les revenus 1992 (CIR92), Art. 261–269 on withholding tax (précompte mobilier): banks legally required to withhold and remit taxes on interest, dividends, and capital income at source — eliminating individual tax planning on basic savings.
    • EU Regulation 1024/2013 (SSM) and EU Directive 2014/59 (BRRD): European frameworks institutionalising the socialisation of banking losses while preserving private profit structures.
  • Official Data
    • ECB, Asset Purchase Programme statistics: ECB balance sheet expanded from approx. €2.2 trillion (2015) to over €8.8 trillion (2022) — Belgian sovereign debt held by the NBB under these programmes directly monetised government expenditure.
    • NBB, Financial Stability Report (annual): BNP Paribas Fortis, KBC, ING, and Belfius collectively hold approx. 80% of retail banking assets — a structural oligopoly shielded from entry by regulatory compliance costs.
    • NBB / Statbel, inflation data: Belgian CPI rose approx. 17% cumulatively between 2020 and 2023 — a direct transfer of purchasing power from savers to debtors, the state being the largest debtor.
    • FATF mutual evaluation of Belgium (2015, follow-up 2020): documents the scope of mandatory reporting obligations imposed on financial institutions — the architecture of fiscal surveillance.
  • Secondary
    • Murray Rothbard, The Mystery of Banking (1983): foundational analysis of fractional reserve banking as a state-granted privilege generating structural inflation and business cycle instability.
    • Jesús Huerta de Soto, Money, Bank Credit, and Economic Cycles (1998): demonstrates mathematically how the fractional reserve system combined with central bank lender-of-last-resort systematically transfers wealth from savers to debtors and from citizens to the state.
    • Carmen Reinhart & Kenneth Rogoff, This Time Is Different (2009): empirical documentation across eight centuries establishing that monetary expansion in service of fiscal need is not exceptional but the historical norm of state finance.
    • Saifedean Ammous, The Bitcoin Standard (2018): the contemporary case for sound money as the only monetary system compatible with individual sovereignty and long-term capital formation.
    • Thomas Piketty's own data (repurposed against his conclusions): long-run capital income series in Capital in the Twenty-First Century (2013) demonstrate that monetary expansion disproportionately inflates asset prices held by the already wealthy — making central banking the primary engine of the very inequality it purports to combat.

Tax Advisors & Accountants — Profiteers of Fiscal Madness

The tax advisory profession occupies a unique position in the architecture of Belgian extortion: it sits on both sides of the wall simultaneously, billing the state to build it and billing the citizen to scale it. No other profession has institutionalised conflict of interest with such brazenness, or dressed it so successfully in the language of technical necessity.

The mechanism is self-reinforcing by design. Economists, accountants, and legal specialists are commissioned by government to design tax reforms — the capital gains tax being only the most recent aberration. They provide the conceptual scaffolding, the revenue projections, the technical legitimacy. They return to their firms and bill their private clients for navigating the system they helped construct. The revolving door does not merely exist — it is load-bearing.

Tax complexity is not a bug. It is the business model.

Not all participate equally. Some tax advisors excel at finding legal arbitrage within the labyrinth. This is legitimate and, within the current system, necessary. But it does not absolve the profession collectively. Those who design the conceptual frameworks justifying mass fiscal extraction — who provide the intellectual cover for what is straightforwardly an extortion machine — are accomplices regardless of which side of the wall they bill from on any given day.

The accountancy dimension compounds the damage. Belgian and European accountancy bodies have successfully imposed jurisdiction-specific GAAPs — standards marginally different across member states, serving no harmonisation purpose, adding no analytical value, but effectively segmenting professional markets from external competition. Shareholders pay. Economies stagnate. The guild endures.

The last profession to reform is always the one that drafts the reform.

From Handwerpen, we call for:

References — Tax Advisors & Accountants
  • Law & Decree
    • Code des impôts sur les revenus 1992 (CIR92), as amended through Loi-programme du 25 décembre 2023 and successive finance laws: over 400 articles with thousands of implementing decrees and circulars — primary source of the complexity from which the advisory profession extracts rent.
    • Loi du 22 avril 1999 relative aux professions comptables et fiscales: establishes the statutory framework for the Institute of Tax Advisors (ICF/IAB) and the Institute of Accountants (IEC/IAB) — professional self-regulatory bodies that control entry and lobby for regulatory complexity while nominally serving the public interest.
    • Loi du 7 décembre 2016 portant organisation de la profession et de la supervision publique des réviseurs d'entreprises: governs statutory auditors (IRE/IBR) — the instrument through which the audit profession maintains mandatory engagement for companies above statutory thresholds.
    • EU Directive 2013/34 on annual financial statements and Directive 2006/43 on statutory audits (both transposed into Belgian law): European framework mandating jurisdiction-specific accounting standards — the supranational architecture of professional market segmentation.
    • Loi du 17 juin 2016 on public procurement: framework under which consulting firms are engaged by federal and regional governments to design fiscal policy — legal basis of the revolving door.
  • Official Data
    • SPF Finances / FOD Financiën, Rapport annuel: consistently several hundred new or amended legislative instruments per year — quantifying the rate of complexity production.
    • Conseil Supérieur des Finances, Avis sur la réforme fiscale (2022): drafted with significant input from academic economists and practitioners with consulting affiliations — illustrating institutional proximity between policy design and private advisory interest.
    • European Commission, Country Report Belgium (annual, European Semester): consistently identifies Belgian tax complexity and high compliance costs as structural impediments to growth.
    • World Bank, Doing Business Report (final edition 2020): Belgium ranked poorly on tax compliance burden — the number of hours required annually for a medium-sized enterprise is among the highest in Western Europe.
  • Secondary
    • Milton Friedman, Capitalism and Freedom (1962), Chapter 9: foundational critique of occupational licensure as cartel behaviour disguised as quality assurance.
    • Luigi Zingales, A Capitalism for the People (2012): the pro-business versus pro-market distinction — firms using political influence to shape regulation in their favour are anti-competitive regardless of their market rhetoric.
    • Gabriel Zucman, The Hidden Wealth of Nations (2015): documents the role of professional intermediaries in designing fiscal structures serving large clients while complexity falls disproportionately on ordinary taxpayers.
    • Prem Sikka & Hugh Willmott: empirical documentation of how the Big Four accountancy firms systematically shape the accounting standards and regulatory frameworks within which they operate.
    • Joel Slemrod & Nikki Kasun, Taxing Ourselves (5th ed., 2017): demonstrates that complexity is not a neutral feature of sophisticated taxation but a redistribution mechanism transferring resources from taxpayers to the advisory industry.

The Suicidal Bourgeoisie

The bourgeoisie did not fall. It sold out.

It governs alongside socialism to preserve its niches. Its children become functionaries, activists, and moral entrepreneurs — at best the inheritors of privilege, at worst its ideological enforcers. The class that once carried liberty forward now produces its jailers.

They no longer defend liberty. Their defection delegitimises liberalism and fuels the authoritarian expansion that fills the vacuum.

The individual, meanwhile, faces double extortion: from the masses above, who vote for redistribution, and from the ill-constituted elites below — not elites of merit but of extraction. The two feed each other. The political class harvests both.

That is why seeking liberty requires denouncing the hypocrisy of the so-called liberal professions. Not out of class resentment — resentment is the socialist's instrument. But out of fidelity to the principle they have abandoned: that free individuals, free markets, and free minds produce the only society worth defending.

Brabo's task is not finished. The hand must be thrown again.

Handwerpen.be — For full references and legal sources see the References Annex.