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| DROI1244-1 | Inheritance tax, notarial aspects
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| Duration : | 20h Th |
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| Credits/ECTS : |
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| Holder(s) : | Pierre Moreau |
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| Language : | French language |
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| Course contents : | - General introduction to the concepts and rules characterizing death duties in Belgium;- Systematic study of the articles of the Belgian death tax code, putting in evidence divergences among regions;
- Tax return with respect to death duties. |
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| Course objective : | - Giving to the students the necessary knowledge in order to find solutions to problems arising in the framework of a normal notarial practice;
- Students schould be able to fulfill a death tax return. |
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| Prerequisites : | Good knowledge with respect to civil inheritance (estate) law and marriage settlement law. |
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| Organization : | - Oral lectures;
- Ten times two-hours lectures. |
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| Written notes : | Students are invited to acquire the book : Manuel des droits de succession, by André Culot. |
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| Assessment : | Written exam. |
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| Contacts : | Pierre Moreau Chargé de cours
Faculté de droit de l'Université de Liège
Boulevard du Rectorat, 7 Bât B 31
4000 Liège
+ 32 4 366 30 86
mailto: pmoreau@ulg.ac.be( pmoreau@ulg.ac.be
)
Sarah Désir
Assistante
Faculté de droit de l'Université de Liège
Boulevard du Rectorat, 7 Bât. B 31
4000 Liège
+ 32 4 366 30 84
mailto: sarah.desir@ulg.ac.be( sarah.desir@ulg.ac.be
)
Hélène Rosoux
Assistante
Faculté de droit de l'Université de Liège
Boulevard du Rectorat, 7 Bât. B 31
4000 Liège
+ 32 4 366 5763
mailto: helene.rosoux@ulg.ac.be( helene.rosoux@ulg.ac.be) |
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