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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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