Impôt des sociétés approfondi

Teacher(s)

Van de Velden Kim;

Language

French

Prerequisites

/

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.

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 master the short- and long-term tax implications of the main transactions performed by a company.

Content

Fiscal capital: constitution, increase, reduction
Tax-free reserves (write-downs on receivables, provisions for liabilities and charges,…)
Capital gains
Dividends
Profit shifts and transfer pricing
Liquidation
Share redemption
Tax losses and other tax attributes
Change of control in case of M&A
Tax abuse

Teaching methods

Lectures illustrated by exercises and case studies.
Upon completion of this course, students will be able to understand the tax implications of the main transactions effected by a company.

Evaluation methods

Written examination.The student will be assessed on both his technical knowledge and:

• 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.

Online resources

PowerPoint and documents (jurisprudence, doctrine, casus) on the Student Corner

Bibliography

- Le régime fiscal des sociétés holdin en Belgique, Ch. Chéruy et Ch. Laurent, Ed. 2006
- Manuel pratique d'impôt des sociétés, L. Deklerck, Larcier, Ed. 2020
- Maîtriser l'impôt des sociétés, D. Darte et Y. Noël, Edipro, Ed. 2022
- Vademecum vennootschapsbelasting C. Meskens et B. Decock, Ed. 2023
- Acquisitions, financement et cessions d'entreprises, H. Lamon, Ed. 2015
- www.Fisconetplus.be
- www.CNC-CBN.be

Teaching materials

• PowerPoint and supporting course material and Belgian income tax code 92

Faculty or entity

CLSM