mgehc2153  2019-2020  Mons

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
Thilmany Jean;

The prerequisite(s) for this Teaching Unit (Unité d’enseignement – UE) for the programmes/courses that offer this Teaching Unit are specified at the end of this sheet.
Main themes
Studies of the tax implications of transactions involving the following elements:
  • Share capital and fiscal capital: constitution, increase, reduction and repayment of capital;
  • Revaluation gains;
  • Tax-free reserves (investment reserve, subsidies, etc.);
  • Capital gains realised;
  • Transferring a universality of assets or a branch of activity;
  • Dividends;
  • Share redemption;
  • Liquidation.

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

1 On completion of this course, students will be able to master the short- and long-term tax implications of the main transactions performed by a company.

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 illustrated by case studies
Evaluation methods
Written examination
Other information
Course notes and PowerPoint files
  • Le régime fiscal des sociétés holdings en Belgique, Ch. Cheruy, Larcier Ed., 2008
  • Manuel pratique d'impôt des sociétés, L. Deklerck, Larcier Ed., 2013
  • Maîtriser l'impôt des sociétés, D. Darte et Y. Noël, Edipro, 2015
Faculty or entity

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

Title of the programme
Executive certificate in Corporate Tax

Master [120] in Management (shift Schedule 2)