C3047 - Individual income tax
Anyone wishing to understand the basic mechanisms of individual taxation for professional or personal
- Get an overview of general basic principles governing individual taxation.
- Learn the computation mechanism of taxable income.
- Define the different categories of income and explain the computation of
the net income in each category (commercial profit, profit from agriculture
and forestry, are not covered by this course).
- Be familiar with provisions reducing the taxable basis : special expenses,
extraordinary charges and allowances.
- Know how to compute personal income tax.
- Understand the concept of tax residency from a national and international
point of view as well as the related consequences.
- Be aware of administrative procedures and tax claims.
- Analyse taxpayers' situations in order to determine a potential tax
compliance obligation and/or option.
Candidates must attend at least 10 sessions in order to be allowed to sit the exam.