Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Corporate tax 2_AF40761/3519/2526/1/81
Study guide

Corporate tax 2_AF

40761/3519/2526/1/81
Academic year 2025-26
Is found in:
  • Bachelor of Business Management, programme stage 3
    Specialisation:
    • Accountancy and Tax
This is a single course unit.
Study load: 3 credits
Teaching staff: Hameeuw Pieter
Teaching staff are not (all) known yet.
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: 78,00 hours

Prerequisites

being enrolled for at least 60 ects credits in programme part (year) 1 AND previously registered for Corporate tax 1_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 list the conditions for the reduced corporate tax rate.
You calculate the Investment Deduction.
You calculate the FDI deduction.
You apply the appropriate corporate tax rates.
You optimise prepayment for a taxpayer.

Study material (list)

Praktisch vennootschapsbelastingMandatory
  • Author: W. Van Kerckhove
Studentencodex ITAA - Fiscale wetgevingMandatory

Educational organisation (list)

Exam duration
Estimated time for testing2,00 hours
Learning Activities
Lectures and / or tutorials24,00 hours
Work time outside of contact hours52,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
1st examination periodSkills assessment during the examination series100,00Casus
Open boek
Aanvullende instructies op Digitap
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodSkills assessment during the examination series100,00Casus
Open boek
Aanvullende instructies op Digitap