Fiscalité du non marchand

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Direct tax

• Liability for corporation tax
• Taxable income
• Transition to corporation tax
• Restructuration of ASBL

The taxation of employees

• Executives
• Employees
• Volunteers

VAT

• Tax-liability
• Taxable transactions
• Exemptions
• Accountable
• Right to deductions
• Formalities

Stamp duty, inheritance tax, compensatory tax

On completion of this course, students will be able:

• to understand the taxation of the non-profit sector (direct and indirect taxation)

to assess the differences or similarities with taxes on commercial companies

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”.

Lectures

La fiscalité des ASBL Editions ANTHEMIS