Taxation of Marital Property Transfers (In Dutch)
Alain Laurent P. G. Verbeke
University of Leuven, Faculty of Law, Department of Private Law; Harvard Law School; University of Leuven, Faculty of Psychology; Tilburg Law School Department of Private Law and TISCO; Catholic University of Portugal (UCP) - Católica Global School of Law; University of Brussels (VUB/ULB) ; Greenille (Attorneys, Notaries and Tax Advisors; Brussels, Antwerp, Amsterdam, Rotterdam)
January 30, 2007
Monthly Journal on Notary and Tax Law, pp. 32-35, 2007
This article explains who transfers between married spouses both in community and separation of property systems must be qualified according to Belgian civil law (marital advantage and not donation). The piece then analyses how such transfers must be treated under Belgian inheritance tax law.
Note: Downloadable document is in Dutch.
Number of Pages in PDF File: 4
Keywords: Marital Property Law, Transfers, Gift and Estate Tax
JEL Classification: K11, K12, K34Accepted Paper Series
Date posted: February 2, 2011
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