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| DROI2018-3 | Real Estate Taxation
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| Duration : | 20h Th |
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| Number of credits : |
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| Lecturer : | Xavier Thiébaut |
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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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- Review of constitutional and civil law
- Cadastral income
- Property tax
- Private homes and their financing
- Ownership, generating revenue and construction of a building in the context of private assets
- The building and corporate taxes
- Real rights, income taxes and registration fees
- The (real rights on) new buildings and VAT
- Taxation of property-related investments
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Learning outcomes of the course :
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| The course objective is to give the student the means to determine tax consequences related to the most common real estate transactions. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| It is recommended that students have already successfully completed courses on personal taxation, company taxation and registration fees. |
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Planned learning activities and teaching methods :
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| Lectures |
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Mode of delivery (face-to-face ; distance-learning) :
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| Face-to-face
Students who, for professional or private reasons, are unable to attend the course in person will be allowed to register for the course and follow through distance learning (except for technical problems). |
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Recommended or required readings :
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| PowerPoint Presentation available on-line |
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Assessment methods and criteria :
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| 20-minute oral examination related to two main questions.
The students will have 20 minutes to prepare.
Students may bring only legislation with them to the examination; it may not be annotated except for underlining, titles and cross-references. |
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Work placement(s) :
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Organizational remarks :
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Contacts :
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| Me Xavier Thiébaut
Phone : 04/254.43.10
xavier.thiebaut@bours-law.be |
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| Items online : |
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| Course notes |
| All course notes are available on campus HD. |
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