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| DROI2007-1 | Registration and succession fees
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| Duration : | 30h Th |
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| Number of credits : |
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| Lecturer : | Eric Bruyère |
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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 first semester, review in January |
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Course contents :
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| 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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Learning outcomes of the course :
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| 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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Prerequisites and co-requisites/ Recommended optional programme components :
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Planned learning activities and teaching methods :
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| A series of practical exercises is available to students, who can submit their responses electronically. |
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Mode of delivery (face-to-face ; distance-learning) :
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| 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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Recommended or required readings :
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| 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 methods and criteria :
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| 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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Work placement(s) :
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Organizational remarks :
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| lesson saturday in the morning |
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Contacts :
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| Students can contact me by email: eric.bruyere@skynet.be |
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| Items online : |
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| Syllabus Droits d'enregistrement et de succession |
| L'ensemble des notes de cours est téléchargeable sur le campus HD (voir lien). |
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