Reforming Belgian Inheritance Law (Hervorming Van Belgisch Erfrecht) (Dutch)
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 9, 2011
Tijdschrift Estate Planning - Estate Planning Journal, pp. 1-13, 2011
In this article I argue the need for a substantial reform of Belgian Inheritance Law, including the possibility for inheritance contracts, reducing the claim of blood relationship and forced heir-ship rules, introducing a distinction between family property and marital gains, awarding a preferred claim to the spouses on those marital gains as the product of their partnership/joint venture, arguing for a legal regime of safe marital transfers between spouses both in regimes of community and separation of property, and also defending the position that inheritance taxes between spouses and children should be abolished.
Note: Downloadable document is in Dutch.
Number of Pages in PDF File: 11
Keywords: K11, K12
JEL Classification: Inheritance Law, Marital Property Law, Marital Advantages, Inheritance TaxAccepted Paper Series
Date posted: March 9, 2011
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