mgehc2154  2020-2021  Charleroi

Due to the COVID-19 crisis, the information below is subject to change, in particular that concerning the teaching mode (presential, distance or in a comodal or hybrid format).
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.
 
Teaching methods

Due to the COVID-19 crisis, the information in this section is particularly likely to change.

Lectures
Evaluation methods

Due to the COVID-19 crisis, the information in this section is particularly likely to change.

Written examination
Bibliography
  • A. Culot, Manuel des droits d'enregistrement (8ème édition), Collection des Cahiers de fiscalité pratique, Larcier, 2018
  • A. Culot, Manuel des droits de succession (8ème édition), Collection des Cahiers de fiscalité pratique, Larcier, 2019
  • F. Werdefroy, Droits d'enregistrement, Malines, Kluwer, 2020
  • A. Mayeur (Mise-à-jour par M. PETIT) 2016-2017, Droits de succession, Malines, Kluwer, 2016 
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
5
Master [120] in Management (shift Schedule 2)
FEHC2M
6