Huwelijksvoordelen: Een Tweede Antwerps Mijlpaalarrest (Marital Advantages. A second Antwerp Milestone Judgment)
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 6, 2008
in TEP - Tijdschrift Estate Planning - Estate Planning Journal, pp. 279-286., 2008
In this paper I comment on the Antwerp Court of Appeal judgment on marital advantages in community property regimes (after the 2004 judgment in separation of property regimes), approving the consistent theory that the Court is developing. I also argue that all transfers between spouses through the marital contract or regime are marital advantages. Some of them are perfect or full advantages, immune for the forced heirship rules. Others, going beyond the "cap" of articles 1464 and 1465 of the Belgian Civil Code are imperfect advantages, that must be accounted on the fictive hereditary mass and that may be reduced because of forced heirship protection.
Note: Downloadable document is in Dutch.
Keywords: Marital Advantage, Community Property, Forced Heirship
JEL Classification: K11, K12Accepted Paper Series
Date posted: October 16, 2011
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