Key words
Planning of Inheritance, IWETO-code: S130 Civil Law, S141 Tax Law
Objectives
This course aims at providing the students with practical knowledge and let them acquire insight into law and planning of inheritance.
Topics
1. Aim of planning of inheritance
2. Basic principles of the law of inheritance
3. Basic principles inheritance tax- Taxable transitions
- Taxable basis
- Declaration
- Tariffs, exemptions and reductions
- Payments
- Guarantees of the government
- Obligations enforced upon third parties
- Means of evidence
- Limitations, persecutions and law suits
4. Techniques of planning of inheritance- Marriage settlement
- Testimony
- Gift (earnest money, notarial, …)
- Life insurances
- Other techniques and recent evolutions
5. Applications and cases
Prerequisites
Basic concepts of civil law and tax law.
Final Objectives
Knowledge
Job-related (general):- Basic legal knowledge of inheritance taxes and planning of inheritance
Job-related (specific):- Knowledge of the professional literature in the fields of tax law, economy and law· Knowledge of the techniques of planning of inheritance, their possibilities and limitations
- Knowledge of the technical terminology
Skills
General:- Thinking and reasoning power
- Being critical
Job-related (general):- Judging offered knowledge (being critical)
- Distinguishing problems
- Think in an analytical and problem-solving way
- Think logically
- Insight in complex situations
Job-related (specific):- Inform and give advice to clients in the fields of investments, insurances and tax law
- Comparing the products and giving advice in compliance with a strict moral, deontological and legal code
- Ability to identify and analyse the needs of clients
Materials used
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Handbook or syllabus
Study costs
Current market prices in the bookshops and unit price determined under Hogeschool rules.
Study guidance
The student can go to the lecturer with individual questions.
Teaching Methods
Lectures with exercises in class.
Assessment
- First exam session: written exam 100%
- Second exam session: written exam 100%
Students only enrolled for taking the exams:- First exam session: written exam 100%
- Second exam session: written exam 100%
Lecturer(s)
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