Key words
Private Income taxes
Objectives
The course aims at gaining a general insight into taxation, particularly personal income taxation and correctly filling out a tax return.
Topics
- Basic rules of Belgian fiscal law
- Classification of taxes
- Thorough study of personal income taxation
- Immovable income
- Moveable income
- Professional income
- Various earnings
- Deductible items from total net income
- Expenses eligible to tax reduction
- Assessment calculation
- Procedures
- Topics - Use of the fiscal software
Prerequisites
None
Final Objectives
Cp. objectives and topics.
Materials used
Textbook: 'Personenbelasting' J. Vervoort, Pelckmans.
Study costs
Unit price determined under hogeschool rules.
Study guidance
For individual questions students can consult the lecturer. Individual problems can be dealt with through self-study coaching.
Teaching Methods
Lectures supplemented with exercises, cases and supervised self-study.
Assessment
- First exam session: 100 % written exam with emphasis on exercises
- Second exam session: 100 % written exam with emphasis on exercises
- Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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