Key words
Private Income taxes
Objectives
Aim to gain a general insight into taxation, particulary personal income taxation and correctly filling out a tax declaration.
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
No specific foreknowledge.
Final Objectives
Materials used
book or syllabus
Study costs
unit price determined under hogeschool rules
Study guidance
For individual questions students can consult a 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 emphases on exercises
Second exam session: 100 % written exam with emphases on exercises
Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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