Individual income tax (C3047)

Anyone wishing to understand the basic mechanisms of individual taxation for professional or personal reasons.

None.

• 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.

Le contenu est identique aux objectifs d'apprentissage pour cette formation.

Candidates must attend the 4 face-to-face sessions and complete the online training path accessible on our LM (Moodle-LLLC)