ITAA Bekwaamheidsexamen Accountant case studies
ITAA Bekwaamheidsexamen Accountant · Put your knowledge to work in context.
The Bekwaamheidsexamen is the proficiency examination organised by the Institute for Tax Advisors and Accountants (ITAA), the Belgian institute that manages the public register for the accountancy and tax advisory professions. It sits inside the statutory route to the titles of (intern) gecertificeerd accountant and (intern) gecertificeerd belastingadviseur. The ITAA describes its role as managing the register and supervising access to the profession by regularly organising toelatingsexamens and bekwaamheidsexamens, and it follows each trainee's path between those examinations. Candidates typically reach the proficiency examination after the access dossier (diploma and exemptions), the toelatingsexamen and a three-year stage, during which intermediate tests (tussentijdse proeven) also take place. The ITAA Bekwaamheidsexamen Accountant case studies are 5 cases and about 2,704 words.
1Year-End Cut-Off in a Family Holding Structure
You are the external accountant for Bakker Beheer BV, a Dutch holding company that owns 100% of two operating subsidiaries: Bakker Techniek BV (installation services) and Bakker Vastgoed BV (property rental). Bakker Beheer prepares consolidated annual accounts under Title 9 Book 2 of the Dutch Civil Code.
585 words, about 3 min2Deferred Tax on a Revaluation in a BV
Verenigde Machinefabriek BV owns a factory building carried at historical cost of €2,400,000 with accumulated depreciation of €900,000, giving a carrying amount of €1,500,000. In 2024 the company revalues the building to fair value of €2,100,000 under the revaluation model.
513 words, about 3 min3Dividend Withholding Tax on a Cross-Border Distribution
Deltawerf Holding BV is a Dutch resident company. It owns 100% of Deltawerf Deutschland GmbH, a German resident subsidiary.
525 words, about 3 min4Revenue Recognition on a Long-Term Construction Contract
Bouwgroep Noord BV has a fixed-price construction contract with a total price of €12,000,000. The contract started on 1 March 2024 and is expected to finish in August 2026.
517 words, about 3 min5Fiscal Partnership and Partner Remuneration
Van Dijk and Partners is a Dutch partnership (vennootschap onder firma) with two partners, Anna and Bram, who share profits equally. The partnership has taxable profit of €240,000 before partner remuneration.
564 words, about 3 min