Le régime fiscal de l'agriculteur belge en Wallonie
Vanroye, Dimitri
Promotor(s) : Richelle, Isabelle
Date of defense : 4-Sep-2017/11-Sep-2017 • Permalink : http://hdl.handle.net/2268.2/3561
Details
Title : | Le régime fiscal de l'agriculteur belge en Wallonie |
Author : | Vanroye, Dimitri |
Date of defense : | 4-Sep-2017/11-Sep-2017 |
Advisor(s) : | Richelle, Isabelle |
Committee's member(s) : | Niessen, Wilfried
Bils, Anne |
Language : | French |
Discipline(s) : | Business & economic sciences > Accounting & auditing |
Institution(s) : | Université de Liège, Liège, Belgique |
Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] Nowadays, the profession of a Belgian farmer in Wallonia does not only consist in raising animals and working on his fields. He also as a lot of rules to follow and administration tasks to complete. A part of these administration tasks are related to his legal status and his tax system.
This research thesis is about in which legal status a farmer should exercise his activities and which tax system he should adopt. Through these analyses we can say and conclude that every example of an agricultural exploitation has his own characteristics and that the choice of the legal status and tax systems totally depends on these characteristics.
Most of the farmers will execute their professional activities as an individual person because their children are not interested in taking over their father’s activities, the investments and responsibilities are very low or there is no need to associate with other farmers, for example. As an individual person, the farmers still have a choice about their tax system. They can choose between personal income tax based on their real incomes and expenses or they can follow the rules of a flat-rate basis taxation.
But, some farmers possess the characteristics leading them to set up a company and being taxed by the corporate system. The second part of this research thesis is about which form of corporation a farmer should choose. Which form of company matches with which characteristics.
The research thesis ends with a concrete example of a farmer of the region who has chosen to work as an individual person and being taxed on a flat-rate basis.
File(s)
Document(s)
Cite this master thesis
The University of Liège does not guarantee the scientific quality of these students' works or the accuracy of all the information they contain.