Impôt des sociétés approfondi [ MGEHC2122 ]

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Studies of the tax implications of transactions involving the following elements:

• Share capital and fiscal capital: constitution, increase, reduction and repayment of capital;
• Revaluation gains;
• Tax-free reserves (investment reserve, subsidies, etc.);
• Capital gains realised;
• Transferring a universality of assets or a branch of activity;
• Dividends;
• Share redemption;
• Liquidation.

On completion of this course, students will be able to master the short- and long-term tax implications of the main transactions performed by a company.

Written examination

Lectures illustrated by case studies

• Le régime fiscal des sociétés holdings en Belgique, Ch. Cheruy, Larcier Ed., 2008
• Manuel pratique d'impôt des sociétés, L. Deklerck, R. Forestini, Ph.Meurée, De Boeck Ed.
• La pratique de l'impôt des sociétés ; nouvelle déclaration exercice d'imposition 2007 ; Y. Dewael, E.C.P. Ed., 2007