Gecertificeerd Schenken- Toegepaste Belgo-Hollandse Estate-Planning (Donate Certified- Applied Belgo-Dutch Estate-Planning)
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)
August 10, 2011
Stichting & Vereniging, pp. 22-33, 2002
This article analyses the Belgian law on certification and its application on company shares in combination with Dutch Foundation vehicles. Certification is a classic estate planning device splitting control with legal ownership from beneficial ownership.
Note: Downloadable document is in Dutch.
Keywords: foundation, certification, donation, estate planning, fiscal transparancy
JEL Classification: K11, K12, K22, K34Accepted Paper Series
Date posted: September 6, 2011 ; Last revised: September 16, 2011
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