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Droits d'enregistrement et de succession [ MGEHC2115 ]


5.0 crédits ECTS  30.0 h  

Teacher(s) SOMEBODY ; Platten Isabelle (coordinator) ; Van Boxstael Jean-Louis ;
Language French
Place
of the course		 Charleroi
Main themes

1. Inheritance tax

  • Basis of the taxation
  • Taxable assets

- Existing assets

- Evaluation of taxable assets

- Assimilations with taxable assets

  • Liabilities
  • The declaration of estate
  • Special items
  • Rates

2. Stamp duty

  • Stamp duty formalities and obligation  
  • The basic rules of tax collection
  • The scale of rates applicable to various legal acts, notably:

- conveyance tax on real estate

- leases

- constitutions and disposals of securities

- shares and similar operations

- companies

- donations

  • Tax exemptions and refunds

 
Aims

On completion of this course, students will be able to understand and analyse the traditional tax situation in relation to registration and inheritance law.
Evaluation methods

Written examination
Teaching methods

Lectures
Bibliography
  • A. Culot, Manuel des droits d'enregistrement, Collection des Cahiers de fiscalité pratique, Editeur Larcier
  • F. Werdefroy, Droits d'enregistrement, Brussels, Editions Kluwer, 2003'2004

* J. Decuyper, Les droits de succession, Brussels, Editions Kluwer, 2003'2004
Cycle et année
d'étude		 > Master [120] in Management FisCom (shift schedule)
Faculty or entity
in charge		 > BLSM


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