2023-2024 / DROI2018-3

Real Estate Taxation

Duration

18h Th

Number of credits

 Advanced Master in Tax Law3 crédits 

Lecturer

Xavier Thiébaut

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

  • Review of constitutional and civil law
  • Cadastral income
  • Property tax
  • Private homes and their financing
  • Ownership, generating revenue and construction of a building in the context of private assets
  • The building and corporate taxes
  • Real rights, income taxes and registration fees
  • The (real rights on) new buildings and VAT
  • Taxation of property-related investments

Learning outcomes of the learning unit

The course objective is to give the student the means to determine tax consequences related to the most common real estate transactions.

Prerequisite knowledge and skills

It is recommended that students have already successfully completed courses on personal taxation, company taxation and registration fees.

Planned learning activities and teaching methods

Lectures

Mode of delivery (face to face, distance learning, hybrid learning)

Face-to-face
Students who, for professional or private reasons, are unable to attend the course in person will be allowed to register for the course and follow through distance learning (except for technical problems).

Recommended or required readings

PowerPoint Presentation available on-line

20-minute oral examination related to two main questions.
The students will have 20 minutes to prepare.
Students may bring only legislation with them to the examination; it may not be annotated except for underlining, titles and cross-references.

Work placement(s)

Organisational remarks and main changes to the course

Contacts

Me Xavier Thiébaut
Phone : 04/254.43.10
xavier.thiebaut@ldtlaw.be

Association of one or more MOOCs

Items online

Course notes
All course notes are available on campus HD.