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| DROI2022-1 | Registration and succession fees: a case study
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| Duration : | 15h 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 : | This course will study in detail the subject of inheritance laws that was dealt with in a more general manner in the 30-hour course, which is part of the common curriculum (registration taxes and inheritance taxes), and will act as preparation for the course on how to construct wills and testaments.
The specific provision in the legal code for inheritance rights relative to transfers and provisions assumed to be equivalent to alterations by reason of death, will be covered in detail (fictions and presumptions and in particular articles 9-13 of the code - operations between living relatives carried out by the deceased while reserving life estates and article 8 of the code that concerns stipulations affecting another person - life insurance -).
The general rules relative to testaments and bequests will also be covered (formal and particular rules) as well as the overlapping of rights (payment of taxes, schedules for payment, penalties, prescriptions, State guarantees, legal attempts to collect and courts having jurisdiction, etc). |
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| Course objective : | This course meets the demands of students who wish to further their knowledge, since a lack of knowledge of the essential rules regarding this tax when elaborating mortem counsel for the owner/holder of {a legacy of} moveable and immoveable property can lead to serious financial consequences. It provides an introduction to the course on asset and inheritance planning, which will cover a series of legal concepts that will be studied in this 15-hour course. |
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| Workshops : | Practical exercises will be given to students who will receive support in order to find the solution. |
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| Organization : | The course includes a theoretical paper including examples from everyday life and exercises with student participation (as well as exercises they are asked to do outside the lesson). |
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| Written notes : | A syllabus is available to students. |
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| Assessment : | There is a written open-book exam in the first session. The exam can be oral in the second session if there are only a few students. |
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| Remarks : | Students can get in contact with me via the following two e-mail addresses: eric.bruyere@skynet.be
Et eric.bruyere@minfin.fed.be |
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