2020-2021 / DROI1244-1

Inheritance tax, notarial aspects

Duration

20h Th

Number of credits

 Specialised master in public notary law2 crédits 

Lecturer

Pierre Moreau

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

- General introduction to the concepts and mechanisms governing the subject of inheritance rights; - Systematic presentation of the Inheritance Rights Code and an overview of the provisions of the Flemish Inheritance Tax Code with a focus on the main differences between the regions; - Tax declaration regarding inheritance rights.

Learning outcomes of the learning unit

- Students should be able to provide (or find) solutions regarding the sorts of issues they would inevitably have to deal with in a notarial practice; - Students should be able to complete an inheritance declaration.x return.

Prerequisite knowledge and skills

Good knowledge of civil inheritance law and matrimonial property regimes.

Planned learning activities and teaching methods

Mode of delivery (face to face, distance learning, hybrid learning)

Lectures + a session with case studies;

Organisational adjustments related to the current health context

XXX

Recommended or required readings

The notes will be available on MyULiège before classes start.

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

written exam ( open-ended questions )

- Remote

written exam ( open-ended questions )

- If evaluation in "hybrid"

preferred in-person


Additional information:

Written exam.
Students may use a simple calculator and a copy of the code during the exam.
As regards the code, the following are authorised:
- underlined and highlighted legal provisions or titles,
- the use of blank post-its,
- references to articles.
However, annotations (besides references to articles) are strictly forbidden.

Work placement(s)

Organizational remarks

Contacts

Pierre MOREAU, Faculty of Law, Quartier Agora - Place des Orateurs, 3 (Bât. B31), 4000 Liège, Phone number: 0032/4/366.30.86, email : pmoreau@uliege.be
Charlotte LOUSBERG, Faculty of Law, Quartier Agora - Place des Orateurs, 3 (Bât. B31), 4000 Liège, Phone number: 0032/43663011, email : charlotte.lousberg@uliege.be
Alix POTTIER, Faculty of Law, Quartier Agora - Place des Orateurs, 3 (Bât. B31), 4000 Liège, Phone number: 0032/43663011, email : alix.pottier@uliege.be