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| DROI2020-2 | Property and succession planning
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| Duration : | 27h Th |
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| Number of credits : |
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| Lecturer : | Virginie Dehalleux, Manuel Gustin |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the second semester |
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Course contents :
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| From both a theoretical and practical point of view, this course addresses the process of succession, from both civil and fiscal perspectives.
The aim of the course is to respond in a practical way to the following questions: how to draw up a statement of assets (tangible and intangible goods) of the deceased and how to calculate inheritance taxes due to the State? Who are the successors of the deceased and what is their share of the inheritance? How to organise the transfer of assets consisting of buildings, financial assets, and companies at the lowest tax cost? How to reconcile the deceased's desire to transfer his or her assets while retaining sufficient control over the assets in question? How to guarantee a sufficient income for the successor?
The first part of the course consists of a refresher course on general aspects of civil law relating to individuals and matrimonial regimes and the law relating to successions and inheritance.
A reminder of basic fiscal rules (abuse of rights, introductory provisions of the Code on inheritance law, etc.) will be given in the second part of the course.
Finally, a substantial part of the course is dedicated to setting out the main instruments used in planning an inheritance (marriage contract, gifts, testaments) as well as complementary elements (company structures, foundations, common law companies, etc.).
In order to ensure there is a resolutely practical element to this course, several examples of inheritance planning will be given, covering aspects such as stepfamilies, company directors, annuitants, etc.
Students are strongly encouraged to actively participate in class. |
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Learning outcomes of the course :
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| By the end of their training, students should be able to draft an assessment of assets and to provide legal and tax advice to individuals wishing to optimise the transfer of their tangible and intangible goods to their successors. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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Planned learning activities and teaching methods :
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Mode of delivery (face-to-face ; distance-learning) :
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| The class takes place on Saturdays from 9am to 1pm in the second term. It combines theoretical lectures and practical group work.
Students are advised to bring a copy of the civil and tax Code and a calculator. |
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Recommended or required readings :
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- Slideshow with analytical notes from class.
- Articles from the legal profession, case law and administrative decisions referred to in class.
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Assessment methods and criteria :
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- Written exam in the first session.
- Oral exam in the second session.
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Work placement(s) :
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Organizational remarks :
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Contacts :
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