mgehc2148  2019-2020  Charleroi

Note from June 29, 2020
Although we do not yet know how long the social distancing related to the Covid-19 pandemic will last, and regardless of the changes that had to be made in the evaluation of the June 2020 session in relation to what is provided for in this learning unit description, new learnig unit evaluation methods may still be adopted by the teachers; details of these methods have been - or will be - communicated to the students by the teachers, as soon as possible.
6 credits
15.0 h + 15.0 h
Janssen Frédéric;
Main themes
Book I: the fundamental principles of tax law
Book IIi: individuals liable for personal income tax
Book III: different types of income
Book IV: real estate taxation
Book V: taxation of movable assets
Book VI: taxation of corporate executives
Book VII: tax on handing over businessesfree of charge or in return for payment
Book VIII: the capital gains system
Book IX: management of private wealth, speculation income or professional income: a complicated arbitration
Book X: taxation aspects of the deductibility of 'management fees'

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

1 On completion of this course, students will be able to understand the tax system of complex operations (real estate, corporate restructuring) and give initial advice.

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 with case law analysis 
Evaluation methods
Oral or written examination
  • P'Fr COPPENS, L'entreprise face au droit fiscal belge, Larcier, 2004'
  • R.Winand ; Editions électroniques Do Fiscum
  • Th.Afschrift, L'impôt des personnes physiques, Larcier 2005
  • E.Boigelot, La fiscalité des cadres et des dirigeants d'entreprises, Larcier, 2006 
Faculty or entity

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

Title of the programme
Executive certificate in Personal Tax

Master [120] in Management (shift Schedule 2)