Abstract

http://ssrn.com/abstract=1752524
 


 



Marital Advantages in Belgian Law (In Dutch)


Alain Laurent P. G. Verbeke


University of Leuven, Director Rector Roger Dillemans Family Property Law Institute, Codirector Institute for Contract Law, Codirector Leuven Center for Notary Law; Harvard Law School; University of Leuven, Faculty of Psychology; Antwerp Management School; Tilburg Law School Department of Private Law and TISCO; Catholic University of Portugal (UCP) - Católica Global School of Law; Greenille Attorneys

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, Director Rector Roger Dillemans Family Property Law Institute, Codirector Institute for Contract Law, Codirector Leuven Center for Notary 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
Oude Markt 13
Leuven, Vlaams-Brabant 3000
Belgium
HOME PAGE: http://ppw.kuleuven.be/english/wopp/leuven-center-for-collaborative-management
Antwerp Management School ( email )
Het Brantijser
Sint-Jacobsmarkt 9-13
Antwerp, 2000
Belgium
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
Greenille Attorneys ( email )
Boulevard de la Woluwe 2
1150 Brussels
Belgium
003227380650 (Phone)
003227380660 (Fax)
HOME PAGE: http://www.greenille.eu
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