2023-2024 / DROI7003-1

Direct corporate taxation


30h Th, 5h Pr

Number of credits

 Master in management (120 ECTS) (evening classes)5 crédits 


Isabelle Brévière

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

What is an enterprise?

Basic principles about belgian taxes

Taxation of the independants

Self employed to company

Taxation of the companies


Transfer of an enterprise

Learning outcomes of the learning unit

Basic knowledge of the taxation of the independants and of the companies

Prerequisite knowledge and skills


Planned learning activities and teaching methods


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

Blended learning

Additional information:

On site + possible Teams

No podcasts

Recommended or required readings

Exam(s) in session

Any session

- In-person

written exam ( multiple-choice questionnaire, open-ended questions )

Work placement(s)

Organisational remarks and main changes to the course


Association of one or more MOOCs