Fiscalité des cadres et dirigeants [ MGEHC2121 ]
3.0 crédits ECTS
15.0 h
| Teacher(s) |
Platten Isabelle (coordinator) ;
|
| Language |
French
|
Place
of the course |
Charleroi
|
| Prerequisites |
/
|
| Main themes |
1. The concept of remuneration
-
In tax terms
-
In social security terms
2. Alternative remuneration methods
-
Benefits in kind
-
Employee benefits
-
Employer costs
3. Compensation upon termination of the employment contract
-
Severance payments
-
Compensation for non-pecuniary damage
-
Non-competition compensation
4. Special tax regime applicable to foreign executives
5. Secondment of staff from and to Belgium
6. Salary split
7. Cross-border workers
8. The issue of bogus self-employment
9. The management company
|
| Aims |
On completion of this course, students will be able:
-
to propose an attractive remuneration policy within a legal framework both for executives and directors
to understand the social and taxation aspects of the mobility of employees and the self-employed
|
| Evaluation methods |
Written examination
|
| Teaching methods |
Lectures
|
| Bibliography |
Les rémunérations alternatives Editions Anthemis
|
Cycle et année
d'étude |
> Master [120] in Management FisCom (shift schedule)
|
Faculty or entity
in charge |
> BLSM
|
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