Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Registration and inheritance tax40213/3368/2425/1/23
Study guide

Registration and inheritance tax

40213/3368/2425/1/23
Academic year 2024-25
Is found in:
  • Bachelor of Business Management, programme stage 3
    Specialisation:
    • Accountancy and Tax
This is a single course unit.
Study load: 3 credits
Co-ordinator: Verkerk Caroline
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: 78,00 hours

Prerequisites

being enrolled for at least 60 ects credits in programme part (year) 1.

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 clarify the foundations and basic rules of inheritance law, registration tax and registration fees, inheritance tax, inheritance planning and matrimonial property law.
You define the legal content and principles of the most common deeds subject to registration tax.
You calculate real estate sales law, distribution law, contribution law, gift tax, rental law and mortgage law according to Flemish or federal legislation.
You apply legal inheritance law in specific practical situations.
You complete an estate declaration for a specific case.
You calculate the Flemish inheritance tax due in specific practical situations.
You define the role of the accountant in inheritance planning.
You calculate the reserve portion of certain heirs.
You provide solutions to realise the client's goals and wishes in the area of inheritance planning (planning through civil status, gifts, wills, life insurance, etc.).
You clarify the interaction between inheritance planning and the tax consequences.

Study material (list)

Mandatory
Mandatory
  • Author: Caroline Verkerk

Educational organisation (list)

Learning Activities
Lectures and / or tutorials24,00 hours
Work time outside of contact hours54,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
Eerste examenperiodeKnowledge and comprehension test during the examination series100,00Gesloten boek.
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00Gesloten boek.