Wat is een huwelijksvoordeel? (What is a Marital Advantage?)
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; University of Brussels (VUB/ULB) ; Greenille (Attorneys, Notaries and Tax Advisors; Brussels, Antwerp, Amsterdam, Rotterdam)
October 5, 2005
Notarieel en Fiscaal Maandblad, pp. 292-297, 2005
In this paper we sketch the criteria for a theory of marital advantages in Belgian marital property and inheritance law. The argument goes that the articles 1464 and 1465 of the Belgian Civil Code determine the rules and limits for property transfers between spouses to be qualified as for value and consideration (immune for forced heirship claims by children). Above a certain cap, these transfers may remain marital advantages, however for that fraction not immune anymore to such forced heirship claims. We argue that this theory applies to both systems of community property and separation of property.
Note: Downloadable document is in Dutch.
Keywords: Marital Property Law, Inheritance Law, Marital Advantage, Forced Heirship
JEL Classification: K11, K12Accepted Paper Series
Date posted: October 10, 2011
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