Quotations accompanying the essay
The words of the system
What institutions, a lawyer and the author herself wrote, in their own words. No commentary in between.
Short verbatim excerpts supplied by the author from her own file. Primary statements by institutions are marked separately from quotations from Ina’s own emails at the time: the latter are her account, not a statement by the institution. Letters are not published in full; personal data, addresses and case numbers are omitted. A lawyer’s position is not a court decision. The Dutch original is shown first; the English is our translation.
Self-employed social contributions
Contributions from the business period remained unpaid when Captain Cork went bankrupt in 2023.
Xerius · contribution notice and insurability
Without a contribution notice the chain sees no paid contributions. After the discharge Xerius wrote that no notice would be sent for 2022 and 2023.
VNZ · benefit and medical costs
According to the author’s emails: declared uninsurable from 1 January 2024, with her two children; no benefit and temporarily no reimbursement of medical costs.
OCMW · advances and €3,140.40
Minimum-income benefit as an advance from November 2023 to April 2024; in April 2024 the OCMW paid €3,140.40 in outstanding contributions to VNZ.
Interim period · 21 December 2023 to 7 October 2025
Trustee investigation with no option of early discharge (abolished by a 2023 reform; scope still to be legally verified). In May 2025 the FPS Finance sets €1,806.09 of the refund against pre-bankruptcy debts; that set-off is contested, with no court ruling as far as is known.
Instalments and support to be repaid
In September 2024 the OCMW calls the benefit to be repaid the next debt; in November 2024 a balance of €362.53. Legal basis, date of origin and relation to the discharge: still to be verified.
Court · discharge, 7 October 2025
The personal bankruptcy opened on 21 December 2023 is closed; the discharge follows. Confirmed in correspondence; the text of the judgment itself has not yet been verified.
Persistent impasse in 2026
VNZ does not dispute the discharge and waits for Xerius; Xerius does not change its view; the FPS set-off remains contested; formal notices of February 2026 without a court ruling, as far as is known.
Court · as rendered in the file
Rechtbank
Closing judgment of 7 October 2025. Confirmed by the author and in correspondence; the exact wording has not yet been verified from the judgment itself and is therefore not quoted.
The court closed the personal bankruptcy; the discharge followed. Confirmed by the author and in correspondence; the exact wording has not yet been verified from the judgment itself, so it is not quoted here. (summary, not a quotation)
Trustee · information on the procedure
Curator
The trustee in the Captain Cork bankruptcy. On 5 October 2023 he confirmed the bankruptcy judgment; on 24 October 2023 he warned about the consequences of personal guarantees. Factual information on the procedure; no criticism of the trustee.
“De kwijtschelding wordt uitgesproken bij afsluiting van het faillissement.”
The discharge is pronounced when the bankruptcy is closed.
The report lists a claim lodged by the FPS Finance on 8 April 2024 of €3,372.05, fully accepted as preferential, €0 disputed. This shows the state took part in the bankruptcy as a creditor; on its own it does not show that the later set-off of €1,806.09 concerned the same debt. (summary, not a quotation)
Institution
FOD Financiën
The FPS Finance set off €1,806.09 from a total tax refund of €3,198 and paid out €1,391.91. It replied in substance in 2025. The author put the FPS on formal notice on 17 November 2025, her lawyer on 26 February 2026. The lawfulness of the set-off is contested; no court ruling on it has been shown.
“Gezien de faling van december 2023 is en de teruggave de inkomsten 2023 betreft mogen wij de teruggave nog aanwenden op schulden die er waren van voor de faling.”
Given that the bankruptcy dates from December 2023 and the refund concerns 2023 income, we may still apply the refund to debts that existed before the bankruptcy.
“De aanwending van 1806,09 euro op personenbelasting [...] is terecht.”
The application of €1,806.09 to personal income tax [...] is justified.
“Uw redenering kan niet gevolgd worden.”
Your reasoning cannot be followed.
“Betalingen kunnen dus niet retroactief terugbetaald worden.”
Payments therefore cannot be refunded retroactively.
“Op het moment van aanwenden van de teruggave was er nog geen sprake van enige kwijtschelding.”
At the time the refund was applied, there was as yet no question of any discharge.
“Ik probeer het nogmaals uit te leggen.”
I will try to explain it once more.
“Ook tijdens een faillissementsprocedure mag er aangewend worden.”
Set-off is permitted even during bankruptcy proceedings.
“Dit is ook de reden waarom u het saldo van de teruggave aan u werd uitbetaald en niet aan de curator.”
This is also why the balance of the refund was paid to you and not to the trustee.
“Aangezien de aanwending dateert van VOOR de afsluiting van het faillissement en de daarmee samenhangende kwijtschelding werd er m.i. correct gehandeld en kan er geen terugbetaling geschieden.”
Since the set-off predates the closure of the bankruptcy and the associated discharge, in my view it was handled correctly and no repayment can be made.
Institution
Xerius
Social insurance fund for the self-employed. Emails to the author about contributions and the contribution notice after the discharge.
“Dit wil zeggen dat ze kwijtgescholden zijn en dat je ze nog wel kan betalen maar niet meer hoeft te betalen.”
This means that they have been discharged and that you can still pay them but no longer have to.
“Kortom er wordt geen bijdragebon verstuurd voor 2022 en 2023.”
In short, no contribution notice will be sent for 2022 and 2023.
“Er zal dan ook geen bijdragebon worden verstuurd.”
Accordingly, no contribution notice will be sent.
“Er is inderdaad in eerste instantie verkeerd geoordeeld over jouw dossier.”
Your file was indeed wrongly assessed in the first instance.
“Deze e-mail veranderd onze visie niet.”
This email does not change our view.
Institution
VNZ (ziekenfonds)
The author’s health insurance fund. Does not dispute the discharge, but waits for data from Xerius. The 2024 passages come from the author’s own emails: her account of what she experienced then, not a statement by the fund.
“Zij betaalden geen medische kosten terug en betaalden geen uitkering wegens arbeidsongeschiktheid sinds november.”
They reimbursed no medical costs and paid no incapacity benefit since November.
“In april 2023 werd ik opnieuw bediende in hoofdberoep en zette ik mijn zelfstandige activiteit stop”
In April 2023 I became a salaried employee again as my main occupation and stopped my self-employed activity
“Het VNZ wou niet proactief (in afwachting van het vonnis verschoning) mijn dossier in orde maken en heeft me sinds 01/01/2024 samen met mijn 2 kinderen "onverzekerbaar" verklaard.”
VNZ would not proactively (pending the discharge judgment) put my file in order and has declared me, together with my 2 children, "uninsurable" since 01/01/2024.
“Het VNZ betaalde geen uitkering uit wegens mijn onverzekerbaarheid”
VNZ paid no benefit because of my uninsurability
“Het VNZ bepaalde een wachttijd van 12 maanden voor mijn uitkering. De wachttijd werd ingeroepen omdat ik niet in orde was met het betalen van mijn sociale lasten. Ik werd door hen geïnformeerd dat ik recht had op 6 maanden omdat ik onmiddellijk na stopzetting zelfstandige activiteit in loondienst ben gegaan. Daarna kwamen ze op deze beslissing terug en werd het weer een wachttijd van 12 maanden.”
VNZ set a waiting period of 12 months for my benefit. The waiting period was invoked because I was not up to date with my social contributions. They informed me that I was entitled to 6 months because I went into salaried employment immediately after stopping my self-employed activity. They then went back on that decision and it became a 12-month waiting period again.
“Zolang die correctie daar nog niet is doorgevoerd, kunnen wij uw rechten helaas nog niet aanpassen.”
As long as that correction has not yet been made there, we are unfortunately unable to adjust your entitlements.
“De bijdragen worden dan onmiddellijk teruggestort.”
The contributions will then be refunded immediately.
“Ons ziekenfonds betwist geenszins de verschoonbaarheid van uw cliënte.”
Our fund in no way disputes your client’s discharge (verschoonbaarheid).
“Het ziekenfonds is niet gemachtigd de vonnissen te interpreteren en kan uitsluitend uitgaan van de bijdragegegevens zoals door Xerius via de bijdragebon worden verstrekt.”
The fund is not authorised to interpret the judgments and can rely solely on the contribution data supplied by Xerius through the contribution notice.
“Zodra de administratieve regularisatie door het sociaal verzekeringsfonds is doorgevoerd, zullen wij het dossier onmiddellijk herzien en waar mogelijk rechtzetten met terugwerkende kracht.”
As soon as the social insurance fund has completed the administrative regularisation, we will review the file immediately and, where possible, correct it retroactively.
Institution
OCMW Antwerpen
The PCSW (OCMW) paid a minimum-income benefit as an advance on a sickness benefit and in April 2024 paid the outstanding social contributions (€3,140.40) to the health fund. The exact legal basis of the later repayment and its relation to the bankruptcy have not yet been verified; not every OCMW claim automatically falls under the discharge. The November 2024 amount is a balance on that date, not the total debt.
“Van november tot en met april kreeg ik een leefloon van het OCMW (voorschotten uitkering)”
From November to April inclusive I received a minimum-income benefit from the OCMW (advances on benefit)
“In april heeft het OCMW mijn achtergestelde sociale lasten van 3140.4 betaald aan het VNZ.”
In April the OCMW paid my outstanding social contributions of 3140.4 to VNZ.
“Het OCMW heeft hiervoor het VNZ aangeschreven met het verzoek retroactief mijn dossier uitkeringen in orde te maken zodat de voorschotten (leefloon) terug betaald kunnen worden aan hen, en het verschil aan mij. Tot op heden geen reactie van VNZ.”
The OCMW wrote to VNZ asking it to put my benefits file in order retroactively so that the advances (minimum-income benefit) could be repaid to them, and the difference to me. To date no response from VNZ.
“Het VnZ zou retroactief de uitkeringen moeten voldoen zodat er een terugbetaling kan gebeuren aan het OCMW van de gedane voorschotten (leefloon).”
VNZ should pay the benefits retroactively so that the advances made (minimum-income benefit) can be repaid to the OCMW.
“Momenteel heb ik nog geen enkele feedback van het VnZ betreffende de rechtzetting van mijn dossier na de volstorting van het OCMW van de achterstallige sociale bijdragen.”
At present I have had no feedback at all from VNZ on the correction of my file after the OCMW paid the outstanding social contributions in full.
“Nadien begin je met de volgende schuld, het terug te betalen leefloon”
After that you start on the next debt, the minimum-income benefit to be repaid
“In totaal moet je nog €362,53 betalen.”
In total you still have to pay €362.53.
Ina De Quint · her own words at the time
Vlaamse Belastingdienst
A different authority from the federal FPS Finance. The Flemish Tax Service’s original letter has not been seen and is therefore not quoted; only the author’s reply appears here.
“Desondanks ontving ik vervolgens uw brief van 22 april 2026, waarin ten onrechte wordt gesteld dat de kwijtschelding niet werd toegekend.”
Nevertheless I subsequently received your letter of 22 April 2026, which wrongly states that the discharge was not granted.
Institution
Federale Ombudsman
Reply from the federal Ombudsman to the author. An interpretation of what discharge entails, not a court ruling; the author contests this reading.
“Kwijtschelding heeft enkel tot gevolg dat de schuldeisers de schuld niet meer mogen invorderen bij betrokkene en betekent niet dat de schuld als betaald moet worden beschouwd en sociale rechten opent.”
Discharge only means that creditors may no longer recover the debt from the person concerned; it does not mean that the debt must be regarded as paid and opens social rights.
Lawyer · legal position
Ingebrekestellingen door de advocaat
On 26 February 2026 the author’s lawyer sent formal notices. This is the lawyer’s legal position, not a judicial finding.
“Uw verzekeringsfonds draagt hierin een primaire verantwoordelijkheid als beheerder van het betrokken sociaal administratief statuut van cliënte.”
Your insurance fund bears primary responsibility here as administrator of the client’s social-administrative status.
“De huidige administratieve communicatie naar derde instanties draagt bij tot een keten van onregelmatige beslissingen.”
The current administrative communication to third bodies contributes to a chain of irregular decisions.
“Uw mutualiteit kan zich bijgevolg niet verschuilen achter de interne verwerking van een derde actor.”
Your fund therefore cannot hide behind the internal processing of a third party.
The lawyer contests the offsetting of a €1,806.09 tax refund and demands repayment. (summary, not a quotation)
Institution
Banken
Two bank replies side by side. For the refused account for the author’s daughter no reason was given and her objection received no substantive reply. The author is convinced her bankruptcy history is the cause: her reasoned interpretation, not a reason acknowledged by the bank.
“Uw schuld ingevolge uw borgstelling in het dossier Captain Cork werd door ons al afgesloten gezien het vonnis van de sluiting van uw persoonlijke faling.”
Your debt arising from your guarantee in the Captain Cork file has already been closed by us in view of the judgment closing your personal bankruptcy.
“Het is niet de bedoeling om in deze reactie ons klantenacceptatiebeleid te motiveren.”
It is not the intention of this reply to explain our customer acceptance policy.
Ina De Quint · her own words at the time
Ina De Quint
The author’s letter to the federal Ombudsman. Her critical hypothesis, not a finding about the law in other countries.
A legal comparison with the Netherlands, France and Germany, and the proposal to understand discharge as an instrument of social restoration rather than only a release towards creditors. (summary, not a quotation)