Impôt des personnes physiques approfondi

Teacher(s)

Janssen Frédéric;

Language

French

Prerequisites

/

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'

Learning outcomes

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.

Teaching methods

Lectures with case law analysis 

Evaluation methods

Written examination (exam session)

Bibliography

• Tiberghien, Manuel de Droit Fiscal, 2022/2023
• M. De Wolf, J. Thilmany et J. Malherbe, Impôt des personnes physiques, Larcier, 2013
• Th.Afschrift, l'impôt des personnes physiques, Larcier 2005
• E.Boigelot, La fiscalité des cadres et des dirigeants d'entreprises, Larcier, 2006 
• P-F Coppens, L'entreprise face au droit fiscal belge, 2 tomes, Larcier, 2009
• O. D'AOUT, D. DARTE, N. HONHON, B. MARISCAL, J. PICAVET, L'impôt des personnes physiques, édition 2023, Anthémis
• I. VAN DE WOESTEYNE, Handboek personenbelasting, Intersentia, 2021-2022

Faculty or entity

CLSM