Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Registration and inheritance tax_AF41795/3519/2526/1/26
Study guide

Registration and inheritance tax_AF

41795/3519/2526/1/26
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: 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: 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 Personal Taxes.

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 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)

Guideline Erfbelasting en SuccessieplanningMandatory
  • Author: Caroline Verkerk
Guideline RegistratiebelastingMandatory
  • Author: Caroline Verkerk
Teaching material via DigitapMandatory

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 periodKnowledge and comprehension test during the examination series100,00Gesloten boek. Aanvullende instructies op Digitap.
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00Gesloten boek. Aanvullende instructies op Digitap.