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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 : | French language |
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| Course contents : | Registration fees :
- Registration formalities.
- General rules of tax collection.
- Study of proportional fees, detailed study of the right of sale and its concessions.
- Detailed study of capital duty on civil and commercial companies.
- Overview of new regional legislation.
Inheritance tax :
- General principles.
- Overview of new regional legislation. |
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| Course objective : | This course aims to give students a good understanding of the civil and tax consequences when they advice the transfer or division of goods or property either onerous or gratuitous (with or without donative intent) or division of the property or goods. Experience shows that students who go on to work in tax will be rapidly faced with this tax and that ignorance of it can lead to serious consequences for their clients.
The broad principles of inheritance tax will be addressed, ignorance of which could be even more detrimental. |
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| Workshops : | A series of practical exercises is available to students, who can submit their responses electronically. |
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| Organization : | The course includes an theoretical presentation illustrated with practical examples and exercises involving student participation (as well as the exercises which students are called upon to complete outside class hours). |
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| Written notes : | Course notes are available to students including an introduction (regional tax dimension; overview of the role and operation of the Conservations des Hypotheques; overview of the main legislation applicable in the three regions) and a syllabus for each subject taught (registration fees and inheritance tax). |
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| Assessment : | The written examination is open book and takes place in the first session. The exam may be an oral exam in the second session if there are few students. |
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| Contacts : | Students can contact me by email: eric.bruyere@skynet.be |
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