Marital Advantages in Belgian Law (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; Greenille (Attorneys, Notaries and Tax Advisors; Brussels, Antwerp, Amsterdam, Rotterdam)
December 31, 2008
Fiscaal Tijdschrift Vermogen, pp. 11-23, December 2008
In this article the theory of marital advantages under Belgian law is explained. The majority opinion accepts such advantages between spouses to be qualified as contracts for consideration, both in community and separation of property systems. The importance of such civil legal qualification as well as the tax consequences are examined.
Note: Downloadable document is in Dutch.
Number of Pages in PDF File: 13
Keywords: Marital Property Law, Marital Advantages, Gift and Estate Tax
JEL Classification: K10, K11, K34Accepted Paper Series
Date posted: February 2, 2011
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