Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Personal Taxes41956/3519/2526/1/68
Study guide

Personal Taxes

41956/3519/2526/1/68
Academic year 2025-26
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: 01.12.2025 (1st semester)
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_AF_U OR previously registered for Tax law_AF.

Learning outcomes (list)

OLR AF 1 The Bachelor BM/AF has an understanding of tax, parafiscal, legal and accounting regulations and processes, general business and organisational processes and their interrelationships, and can apply this understanding in a broad, globalised, changing and (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 The bachelor BM/AF assumes responsibility for 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)

Praktisch personenbelastingMandatory
  • Author: Hugelier, S
Studentencodex ITAA - Fiscale wetgevingMandatory
Teaching material via DigitapMandatory

Educational organisation (list)

Exam duration
Estimated time for testing3,00 hours
Learning Activities
Lectures and / or tutorials24,00 hours
Practicum24,00 hours
Work time outside of contact hours105,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
1st examination periodKnowledge and comprehension test during the examination series20,00Open en/of gesloten vragen. Gesloten boek. Aanvullende instructies op Digitap.
1st examination periodSkills assessment during the examination series80,00Gesloten boek met gebruik van ITAA-wetboek. Aanvullende instructies op Digitap.
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series20,00Open en/of gesloten vragen. Gesloten boek. Aanvullende instructies op Digitap.
2nd examination periodSkills assessment during the examination series80,00Gesloten boek met gebruik van ITAA-wetboek. Aanvullende instructies op Digitap.