Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Corporate tax 1_AF40758/3519/2526/1/76
Study guide

Corporate tax 1_AF

40758/3519/2526/1/76
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: 3 credits
Teaching staff: Hameeuw Pieter
Languages: Dutch
Scheduled for: Semester 2
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 15.03.2026 (2nd 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: 78,00 hours

Prerequisites

(previously registered for Tax law_AF_U OR previously registered for Tax law_AF) AND to be taken together with VAT_AF AND (previously registered for Corporate Accounting 1_AF OR to be taken together with Corporate Accounting 1_AF) AND (previously registered for Corporate Accounting 2_AF OR to be taken together with Corporate Accounting 2_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 calculate the exempt reserves.
You explain the tax concepts in corporate income tax.
You calculate the company's taxable retained earnings.
You list the tax incentives reserved for small businesses.
You calculate the corporate income tax.
You explain the relationship between the accounting result and the tax result.
You explain the relationship between the corporate income tax return form and the tax calculation.
You identify the difference between small, large, and affiliated companies according to the income tax code.

Study material (list)

Praktisch vennootschapsbelastingMandatory
  • Author: W. Van Kerckhove
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
Work time outside of contact hours51,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
1st examination periodKnowledge and comprehension test during the examination series30,00Aanvullende instructies op Digitap
1st examination periodSkills assessment during the examination series70,00Aanvullende instructies op Digitap
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series30,00Aanvullende instructies op Digitap
2nd examination periodSkills assessment during the examination series70,00Aanvullende instructies op Digitap