Key words
land register, land ownership register, parcel, real estate income and withholding tax
Objectives
This course offers the student familiarity with the Belgian Land Register system:
- the structure and the basic tasks of the institute;
- the different register documents, plans, lists and forms, and the use of it;
- the processing and the procedures with respect to real estate;
- developments in the qualification and authority of the Land Register.
Secondly insight is given into the foundations of real estate income tax law.
The acquired basic knowledge and developed skills in these matters can be considered usefull basic competences to the courses "Stage", "Multidisciplinair Project" and "Masterproef" of the program MASTER Industriële Wetenschappen LANDMETEN, and may even be regarded as necessary competences to act as an expert.
Topics
Part 1: The Belgian Land Register:
1. The different aspects of the land register: the institute, the documentation, the procedures and the processing, possible functions, historic evolution; the Belgian real estate system;
2. Land register documents: parcel plan, ownership register and supplementary documents and forms;
3. Bringing up to date of the register: periodic processing, developments.
Part 2: Real estate income and withholding tax:
Definition and exhaustive discussion of the typical Belgian concepts "Kadastraal Inkomen" and "Onroerende Voorheffing".
Principles of fiscal law in the matter of real property.
Prerequisites
No specific knowledge required.
Final Objectives
General scientific competences: The student must be able to apply scientific insights into relevant and current problems of land ownership register and real estate income taxation.
General technical competences: The student must be able to perform independently simple research tasks in relation to the history and the actual state of real property. This supposes the knowledge of the different available legal sources and the competence to use them adequately.
Specific competences:
- A well understanding of the different rules real estate income tax law consists of;
- The ability to apply these rules in a correct way;
- Developing a critical attitude in analysing the available information sources;
- Self-reliance, creativity and sense for responsibility in solving problems of real estate and real estate income taxes.
Materials used
Courseware:
"Het Belgisch Kadaster en de belasting op het inkomen uit onroerende goederen", Federale Overheidsdienst FINANCIEN, Administratie van het Kadaster, de Registratie en de Domeinen, Brussel.
Documentation:
- Other publications by the Federale Overheidsdienst Financiën:
Reference: "http://fiscus.fgov.be/interfakrednl/Publicaties/lijst_akred.htm"
- Belastingdienst voor Vlaanderen - O.V.:
Reference: "http://www.onroerende.voorheffing.be"
Study costs
about € 10 (courseware)
Study guidance
1. Guidance and coaching by lecturer: Students can ask questions during the lectures or at any other time; explanation can also be given by appointment.
2. E-learning platform: Students can visit an electronic workspace for supplementary courseware and possible examination questions.
Teaching Methods
Classroom lectures
Assessment
Oral examination after written preparation.
Lecturer(s)
Frank VANDEDRINCK;
Trade group.
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