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| DROI2007-1 | Registration and succession duties
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Eric Bruyère |
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| Language : | Langue française |
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| Course contents : | · Registration duties:
- Registration formalities.
- General rules applicable to the collection of registration duties.
- Analysis of proportional duties. Detailed analysis of duties applicable to sales including duty reductions.
- Detailed analysis of capital duty applicable to civil partnerships and limited companies.
- Overview of recent regional legislations.
· Succession law:
- General principles.
- Overview of recent regional legislations. |
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| Course objective : | The course aims to present all the civil law and tax law consequences of transfers for consideration or not for value (with or without donative intent) as well as of subdivisions of real and personal estate. Practitioners are often called upon to advise their clients on registration duties and should be well versed in the subject to avoid prejudicial consequences for their clients.
The main principles of the financially very important succession duties' regime will also be presented. |
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| Workshops : | Students are invited to try their hand at a series of practical exercises and will be able to submit their answers electronically. |
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| Organization : | The course combines theoretical presentations illustrated by examples taken from everyday practice with participatory exercises, which are distinct from the exercises mentioned above. |
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| Written notes : | The course notes include an introduction (regional aspects of the duties; overview of the Conservations des Hypothèques offices; list of the main legislative acts applicable in the three Belgian Regions) and a syllabus for each topic of the course (registration duty and succession duty). |
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| Assessment : | First examination session: written assessment, course materials allowed. Second examination session: oral assessment, if the number of students is low enough. |
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| Contacts : | Email contact: eric.bruyere@skynet.be
eric.bruyere@minfin.fed.be |
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