2023-2024 / DROI0285-1

Succession planning


15h Th

Number of credits

 Advanced Master in Public Notary Law2 crédits 


Luc Herve

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester


Schedule online

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), the European regulation on successions and the differences between the central Administration, the SDA and the VLABEL. 
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)

Face-to-face course

Additional information:

The course combines theoretical lectures and practical casus.

The presence of students in course is highly desired to enable interactivity.

The course is not registered.

Students must bring a civil code, a commercial code and a tax code.

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.

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.

Organisational remarks and main changes to the course

Students should bring, both during and at the examination, a Civil Code, a commercial Code  and a Tax Code (Code of registration duties and inheritance tax code), which can be annotated.


 Students can contact by email or phone with the teacher the following addresses: - Mail: l.herve@herve-law.be - Telephone: 04 / 343.53.33

Association of one or more MOOCs