mgehc2154  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
de Foy Gilles;
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

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
Evaluation methods
Written examination
  • 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

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

Title of the programme
Executive certificate in Personal Tax

Master [120] in Management (shift Schedule 2)