mgehc2149  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
30.0 h + 15.0 h
De Munck Alexandre; Thilmany Jean;

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

1 On completion of this course, students will be able:
  • To resolve the majority of problems relating to tax faced by individuals and companies in the context of their regular business activities;
  • To optimise their tax positions in these simple cases.

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”.
1. Personal income tax
  • Notion of tax and general principles
  • The tax base of individuals
  • The family
  • Real estate taxation
  • Taxation of movable assets
  • Conducting a business activity
  • The cessation of activity
  • Individual non-resident income tax scheme
2. Corporation tax
  • Relations between tax and accounting standards
  • Taxable persons
  • Determination of the taxable amount
  • Deductions and exemptions
  • Tax rates
  • Special schemes for liquidation
Teaching methods
Exercices are integrated during lectures.
Jurisprudential illustrations.
Evaluation methods
Written examination.
The student will be evaluated not only on his knowledge, but also:
  • on his ability to use the Belgian Income Tax Code;
  • on his understanding of the mechanisms and rules that are specific to the tax system;
  • on his ability to express a clear and structured answer to the asked questions.
Other information
Online resources
  • Syllabus
  • De Wolf, M., Thilmany, J. et Malherbe, J. (2013), Impôt des personnes physiques, Larcier
  • Darte, D., et Noël, Y. (2017), Maîtriser l'impôt des sociétés, EdiPro
Teaching materials
  • Syllabus
Faculty or entity

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

Title of the programme
Master [120] in Management (shift Schedule 2)