Abstract

http://ssrn.com/abstract=1798575
 


 



Civiel - En Fiscaalrechtelijke Bedenkingen Bij het Finaal Verrekeningsbeding en het Alsof-Beding in het Huwelijkscontract van Scheiding van Goederen (Civil and Tax Comments on Participation Clauses in Marital Contracts of Separation of Property)


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

March 29, 1997

LIBER AMICORUM PROFESSOR ROGER DILLEMANS, pp. 429-463, Kluwer, 1997

Abstract:     
This is a substantial study on the application of participation clauses in Belgian law as corrective mechanism in a marital contract of separation of property. All aspects of both the redaction of the clause, with many variations and hypothetical options, as well as its civil and fiscal qualification are profoundly examined.

It is the third occasion in the nineties of such examination of that clause in my research, after my Ph.D thesis in 1991 and my article on corrections on separation of property in 1995.

Since these first studies, my thoughts have been developing on some minor points such as the qualification of the so-called surplus of article 1464 Civil Code (see later publications of 2001, 2003, 2005, 2007, 2008, 2009, 2010, 2011). However the basic reasoning as developed in these first three "nineties" articles, has not changed and remains valid.

Note: Downloadable document is in Dutch.

Number of Pages in PDF File: 18

Keywords: Marital contract, Separation of Property, Participation Clause, Marital Advantage, Inheritance Tax

JEL Classification: K11, K12

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Date posted: April 3, 2011  

Suggested Citation

Verbeke, Alain Laurent P. G., Civiel - En Fiscaalrechtelijke Bedenkingen Bij het Finaal Verrekeningsbeding en het Alsof-Beding in het Huwelijkscontract van Scheiding van Goederen (Civil and Tax Comments on Participation Clauses in Marital Contracts of Separation of Property) (March 29, 1997). LIBER AMICORUM PROFESSOR ROGER DILLEMANS, pp. 429-463, Kluwer, 1997. Available at SSRN: http://ssrn.com/abstract=1798575

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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