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The non or partly implementation of prison sentences in Belgium entails a lot of discontent, especially amongst the judiciary. Based on empirical research with Belgian judges (Dutch and French speaking) this article describes the diverse positions of Belgian sentencers towards this alleged (non) – execution of “their” sentences and their coping attitudes. Different strategies can be distinguished : certain sentencers admit openly that they anticipate the (non)-execution of prison sentences and that they pronounce longer sentences to be sure that the convicted person will spend at least a certain period in prison. Others reject this attitude and state that they do not take into account potential changes of their decision in the phase of its implementation. To give early release a juridical basis and to enhance its legitimacy sentence implementation courts have been introduced in Belgium in 2007. This article also discusses the position of the sentencing judge towards these implementation courts. In general it illustrates that sentencing decisions are not only the result of a formal legal activity, but that sentencing is a social practice, taking place in a particular social, organizational and cultural context.