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1. Inheritance tax
- Existing assets - Evaluation of taxable assets - Assimilations with taxable assets
2. Stamp duty
- conveyance tax on real estate - leases - constitutions and disposals of securities - shares and similar operations - companies - donations
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On completion of this course, students will be able to understand and analyse the traditional tax situation in relation to registration and inheritance law.
The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.
Written examination
Lectures
- 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
