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Book
ISBN: 9782874894367 2874894362 Year: 2017 Publisher: Neufchâteau : Weyrich,
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BPB1711 --- Histoire de la Belgique --- Biographie --- Geschiedenis van België --- Biografie --- Gendebien (famille) --- Gendebien family --- elulookirjeldus --- bijografija --- biography --- elämäkerta --- biografia --- biografija --- biografía --- βιογραφία --- biografie --- životopis --- življenjepis --- биография --- биографија --- életrajz --- biogrāfija --- biografi --- autobiografi --- önéletrajz --- autobiography --- gyvenimo aprašymas --- autobiografija --- autobiografía --- semblanza --- biografický slovník --- autobiografie --- autobiogrāfija --- автобиографија --- omaelämäkerta --- självbiografi --- biográfia --- biograafia --- autobiografia --- önéletírás --- selvbiografi --- αυτοβιογραφία --- Autobiografie --- memoárová literatura --- autobiographie --- autobiograafia --- beathaisnéis --- biographie
Dissertation
Year: 2017 Publisher: Liège Université de Liège (ULiège)
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Over the years, the succession planning has raised a real fascination in the mind of the taxpayers. The paramount of this art is to be able to combine in a unique tool both the active management - maintaining a certain control and a regular income - and the succession according to the taxpayer's needs. The aim is to allow the optimized transfer of goods at the time of the deceased’s death. A large number of Belgian residents are obsessed with the idea that a small part of the population referred as the High Net Worth Individuals, may use different holding structures to evade or to reduce their tax burden. They morally condemn the use of this estate planning by the H.N.W.I. even if it is not illegal in facts. The purpose of this thesis is to study if the use of the Grand Duchy of Luxembourg’s holding companies such as the SO.PAR.FI. and the S.I.Ca.V.-S.I.F. still offers “a tax optimization with regards to the Belgians’ succession planning?”. This will be achieved through an in-depth analysis of the SO.PAR.FI. which is fully eligible to the Double Taxation Agreements and which is fully subject to Luxembourg’s corporate tax and minimum wealth tax. In addition, it will be demonstrated why the attractiveness of the S.I.Ca.V.-S.I.F. is now reduced despite the unique levy of a limited annual tax. In fact, due to its portfolio risk aversion and diversification constraints as well as the recent evolution of the Belgian legislation, this holding structure will be useless in achieving the Belgian paterfamilias’ objective of tax optimization. In addition, this paper will study the benefits for a Belgian resident to move to the Grand Duchy of Luxembourg: the step-up principle and the 0% rate of succession rights in direct line.
Estate planning --- Succession planning --- Tax planning --- Succession rights --- Gift tax --- Tax abuse --- Caïman tax --- Holding structure --- SO.PAR.FI. --- S.I.Ca.V.-S.I.F. --- Sciences économiques & de gestion > Finance --- Droit, criminologie & sciences politiques > Droit fiscal --- Droit, criminologie & sciences politiques > Droit civil
Dissertation
Year: 2017 Publisher: Liège Université de Liège (ULiège)
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Climate change is a reality that the world has come to accept. Energy reductions are being carried out in every areas, particularly in the building domain. However, adequate heating systems have to be put in place to fit buildings with a new level of insulation. In particular, the need for a mechanical ventilation arises to ensure a good indoor air quality. Consequently, effective heat recovery systems must be implemented to make the most of the indoor air heat. Exhaust air heat pumps use the indoor air as a cool source for the heat pump. This system is able to take care of the domestic hot water production demand as well as a significant part of the heating demand. In this thesis, the behaviour of an exhaust air heat pump implemented in a passive house is being studied. A data acquisition system allowed to assess the performances of the system during the first half of the year 2017. Afterwards, the building and its heating system were modeled on Modelica in order to simulate the behaviour under different circumstances.
Book
ISBN: 9782960119831 2960119835 Year: 2017 Publisher: Wépion: Musée de la fraise,
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