Individual income tax (C3047)

Betribsiwwergräifend Formatioun

U wie riicht sech d'Formatioun?

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

Dauer

30,00 Stonn(en)

10 hours face-to-face ( 4 x 2 ¼ hours/session) and 20 hours asynchronously

Sprooch(e) vun der Déngschtleeschtung

EN

Nächst Sessioun

Virkenntnisser

None.

Ziler

  • 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.

Inhalt

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

Zousätzlech Informatiounen

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

Kontakt fir dës Formatioun

LLLC

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