Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Personal Taxes35254/3368/2425/1/03
Study guide

Personal Taxes

35254/3368/2425/1/03
Academic year 2024-25
Is found in:
  • Bachelor of Business Management, programme stage 2
    Specialisation:
    • Accountancy and Tax
This is a single course unit.
Study load: 6 credits
Teaching staff: Vael Karolien
Languages: Dutch
Scheduled for: Semester 1
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 15.10.2024 ()
Re-sit exam: is possible.
Possibility of deliberation/tolerance: This course unit is eligible for deliberation/tolerance according to the criteria as determined by the degree programme you are enrolled in.
Total study time: 156,00 hours

Prerequisites

previously registered for Tax law.

Learning outcomes (list)

OLR AF 1.0 - The bachelor BM/AF has insights in fiscal, parafiscal, legal and accountancy rules and processes, in general corporate organisational processes as well as in their interconnection, and can consequently apply these insights in a broad, globalised and changing (inter)national context.
You explain the complete assessment calculation in personal income tax.
You clarify the expenses that entitle you to tax relief.
You will analyze tax documents and legal documents related to personal income tax.
You apply the specific articles of law when solving a case.
You calculate taxable income.
You explain the different steps in the calculation of the assessment.
You apply tax principles to cases of wage and salary earners, self-employed, liberal professions and company managers.
You will explain the various components of the personal income tax return.
You define the various categories of taxable income and exempt file items.
You apply the basic terminology of personal income tax to an actual case.
You calculate the personal income tax due for a natural person based on a concrete situation.
You use the specific terminology of personal income tax.
You calculate the personal income tax consequences of a financial or property transaction.
You advise a client on the impact of specific situations on the calculation of personal income tax.
OLR AF 10.0 - The bachelor BM/AF regulates his personal professional development, independently monitors (inter)national trends and consequently integrates the resulting insights.
You will integrate developments and current trends within personal income tax.

Study material (list)

Mandatory
Mandatory
  • Author: Hugelier, S

Educational organisation (list)

Learning Activities
Lectures and / or tutorials24,00 hours
Practicum24,00 hours
Work time outside of contact hours108,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
Eerste examenperiodeKnowledge and comprehension test during the examination series100,00Open en/of gesloten vragen
Open boek
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00Open en/of gesloten vragen
Open boek