mgehc2154  2018-2019  Charleroi

6 credits
15.0 h + 15.0 h
Q2
Teacher(s)
de Foy Gilles;
Language
French
Main themes
1. Inheritance tax
  • Basis of the taxation
  • Taxable assets
- Existing assets
- Evaluation of taxable assets
- Assimilations with taxable assets
  • Liabilities
  • The declaration of estate
  • Special items
  • Rates
2. Stamp duty
  • Stamp duty formalities and obligation  
  • The basic rules of tax collection
  • The scale of rates applicable to various legal acts, notably:
- conveyance tax on real estate
- leases
- constitutions and disposals of securities
- shares and similar operations
- companies
- donations
  • Tax exemptions and refunds
Aims

At the end of this learning unit, the student is able to :

1

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”.
Teaching methods
Lectures
Evaluation methods
Written examination
Bibliography
  • A. Culot, Manuel des droits d'enregistrement, Collection des Cahiers de fiscalité pratique, Editeur Larcier
  • F. Werdefroy, Droits d'enregistrement, Bruxelles, Editions Kluwer, 2003'2004
  • J. Decuyper, Les droits de succession, Bruxelles, Editions Kluwer, 2003'2004
Faculty or entity
CLSM


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

Title of the programme
Sigle
Credits
Prerequisites
Aims
Executive certificate in Personal Tax
FISP9CE
6
Master [120] in Management (shift Schedule 2)
FEHC2M
6