Droits d'enregistrement et de succession

mgehc2154  2021-2022  Charleroi

Droits d'enregistrement et de succession
6.00 credits
15.0 h + 15.0 h
Q2
Teacher(s)
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
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 and analyse the traditional tax situation in relation to registration and inheritance law.
 
Teaching methods
Lectures
Evaluation methods
Written examination
Bibliography
  • A. Culot, Manuel des droits d'enregistrement (9ème édition), Collection des Cahiers de fiscalité pratique, Larcier, 2021
  • A. Culot, Manuel des droits de succession (9ème édition), Collection des Cahiers de fiscalité pratique, Larcier, 2021
  • F. Werdefroy, Droits d'enregistrement, Malines, Kluwer, 2020
  • A. Mayeur (Mise-à-jour par M. PETIT) 2020-2021, Droits de succession, Malines, Kluwer, 2021 
Teaching materials
  • Présentation powerpoint
Faculty or entity


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

Title of the programme
Sigle
Credits
Prerequisites
Learning outcomes
Master [120] in Management (shift Schedule 2)

Executive certificate in Personal Tax