Marital Advantages in Belgian Law (In Dutch)

Verbeke, Alain-Laurent

Abstract

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Marital Advantages in Belgian Law (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)

December 31, 2008

Fiscaal Tijdschrift Vermogen, pp. 11-23, December 2008

Abstract:
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, K34

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Date posted: February 2, 2011

Suggested Citation

Verbeke, Alain-Laurent P.G., Marital Advantages in Belgian Law (In Dutch) (December 31, 2008). Fiscaal Tijdschrift Vermogen, pp. 11-23, December 2008. Available at SSRN: http://ssrn.com/abstract=1752524

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

Abstract

Marital Advantages in Belgian Law (In Dutch)

Alain-Laurent Verbeke

Date posted: February 2, 2011

Suggested Citation

Contact Information

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