Duration
15h Th
Number of credits
| Specialised master in public notary law | 2 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The course examines the programming and optimization of a succession, both a civil and tax, Belgium and, briefly, at the international level. The following topics are covered, transversely: planning from the perspective of the anti-abuse provision, marriage contracts, wills, donations, the life insurance contract, the clause of increase, the company , heritage structures (Belgian and foreign) and the European regulation on successions. Practical examples illustrate the different parts of the course.
Learning outcomes of the learning unit
At the end of the course, students should be able to analyze a concrete situation and propose different tracks to effectively achieve an appropriate estate planning, which involves safeguarding the harmony in the family, to respect the law civil effective and fiscally optimize the transmission to the heirs of real estate and furniture.
In this respect, after Heritage diagnosis, the following questions are posed in particular. How to organize the transfer of assets to lower tax cost? How to enable the donor to retain sufficient income? How to guarantee him a check at least part of the transferred assets?
Prerequisite knowledge and skills
The student must have followed the general course of the right people and matrimonial, property law as well as inheritance and gifts. In addition, he must have also followed a general course of registration and inheritance rights. Specialized courses in the master's specialization in notarial also a valuable asset. A recommended reading list will be given to students who need a refresher course other than the reminders contained in the course.
Planned learning activities and teaching methods
A presentation ex cathedra is totally supported by a written document followed, with doctrinal and jurisprudential references.
Practical cases are explained orally, which are deducted from the applicable rules of law. Students are invited to prepare and solve casus over.
The active participation of students is encouraged by the teacher's questions, the method adopted is that of interactivity that allows a small group of students.
Written or oral work, individual or collective, rated may, where appropriate, be requested from students. It will consist in solving a casus in a critical way.
Mode of delivery (face to face, distance learning, hybrid learning)
The course combines theoretical lectures and practical casus.
The presence of students in is desired to enable interactivity.
The course is not registered.
Students must bring a civil code and a tax code.
Organisational adjustments related to the current health context
In the event of a switch to code orange, the course will be given as a podcast. The exam will continue to be done orally in the 1st and 2nd session via a platform to be defined.
Recommended or required readings
Required Readings:
- Lecture notes given to students
- Some case law and administrative decisions and some doctrine of items identified by the teacher
Recommended reading:
- Doctrinal references, case law and administrative mentioned in the course notes
- Recommended reading for an upgrade of the students in civil law (law of persons, matrimonial regimes, property law, inheritance and gifts) as well as registration and inheritance rights.
Assessment methods and criteria
Below you will find information on the evaluation methods planned for in-person and remote exams as well as those planned for hybrid sessions. Depending on how the health crisis evolves, the chosen method will be communicated to you no later than one month before the start of the exam session.
Any session :
- In-person
oral exam
- Remote
oral exam
- If evaluation in "hybrid"
preferred in-person
Additional information:
An oral examination is held in the first and second sessions. It combines theory and practical casus involving retain the optimal solution to the civil and fiscal, if appropriate in calculating the registration and inheritance rights that are due.
The student is evaluated on his mastery of the principles and concepts as well as its ability to construct a coherent and critical legal reasoning.
If a written or oral work, individual or collective, is requested from the students (see above), the mark obtained may be taken into consideration, to a certain extent, to determine the final mark attributed to the students.
Work placement(s)
No required.
Organizational remarks
Students should bring, both during and at the examination, a Civil Code and a Tax Code (Code of registration duties and inheritance tax code), which can be annotated.
Contacts
Students can contact by email or phone with the teacher the following addresses: - Mail: l.herve@herve-law.be - Telephone: 04 / 343.53.33