Taxation of Marital Property Transfers (In Dutch)

Verbeke, Alain-Laurent; Casman, Hélène

Abstract

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Taxation of Marital Property Transfers (In Dutch)

Alain-Laurent 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)

Hélène Casman

affiliation not provided to SSRN

January 30, 2007

Monthly Journal on Notary and Tax Law, pp. 32-35, 2007

Abstract:
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, K34

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Date posted: February 2, 2011

Suggested Citation

Verbeke, Alain-Laurent P.G. and Casman, Hélène, Taxation of Marital Property Transfers (In Dutch) (January 30, 2007). Monthly Journal on Notary and Tax Law, pp. 32-35, 2007. Available at SSRN: http://ssrn.com/abstract=1752504

Contact Information

Alain-Laurent P.G. Verbeke (Contact Author) University of Leuven, Faculty of Law, Department of Private Law ( email ) Tiensestraat 41 Leuven, 3000 Belgium 003216325203 (Phone) 003216325296 (Fax) HOME PAGE: http://www.law.kuleuven.be/fvr
Harvard Law School ( email ) Cambridge, MA United States HOME PAGE: http://www.pon.harvard.edu/
University of Leuven, Faculty of Psychology Van Evenstraat 2B B-3000 Leuven, 3000 Belgium HOME PAGE: http://ppw.kuleuven.be/english/wopp/leuven-center-for-collaborative-management
Tilburg Law School Department of Private Law and TISCO ( email ) Tilburg, 5000 LE Netherlands HOME PAGE: http://www.tilburguniversity.edu/research/institutes-and-research-groups/tisco/
Catholic University of Portugal (UCP) - Católica Global School of Law Lisboa Portugal HOME PAGE: http://www.fd.lisboa.ucp.pt/site/custom/template/ucptplfac.asp?sspageID=3293&lang=2
University of Brussels (VUB/ULB) Laarbeeklaan 103 Brussels, Brabant 1090 Belgium HOME PAGE: http://www.vub.ac.be/iPAVUB/Postgraduaten/pg_estate.html
Greenille (Attorneys, Notaries and Tax Advisors; Brussels, Antwerp, Amsterdam, Rotterdam) ( email ) Boulevard de la Woluwe 2 1150 Brussels Belgium 003227380650 (Phone) 003227380660 (Fax) HOME PAGE: http://www.greenille.eu
Hélène Casman affiliation not provided to SSRN ( email )

Abstract

Footnotes (16)

Taxation of Marital Property Transfers (In Dutch)

Alain-Laurent Verbeke

Hélène Casman

Date posted: February 2, 2011

Suggested Citation

Contact Information

Alain-Laurent P.G. Verbeke (Contact Author)

Hélène Casman