Fiscalité des cadres et dirigeants

MGEHC2121  2016-2017  Charleroi

Fiscalité des cadres et dirigeants
3.0 credits
15.0 h
1q

Teacher(s)
Helbois Dominique (coordinator) ; SOMEBODY ;
Language
Français
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

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”.

Evaluation methods

Written examination

Teaching methods

Lectures

Bibliography

Les rémunérations alternatives Editions Anthemis

Faculty or entity<


Programmes / formations proposant cette unité d'enseignement (UE)

Program title
Sigle
Credits
Prerequisites
Aims
Master [120] in Management (shift Schedule 2)
3
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