Huwelijkscontract Van Scheiding Van Goederen (Marital Contract of Separation of Property) (Dutch)
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 13, 2010
HANDBOOK ESTATE PLANNING (Second Updated Edition), pp. 115-150, Alain Verbeke, Frank Buyssens, Henri Derycke, eds., Algemeen Deel 4, Larcier, Brussels, 2010
In this chapter I analyse the Belgian marital contract of separation of property, both civil law and tax aspects, including several issues such as: Strict separation of property and separation of property with corrective mechanisms such as an Added Community or a Participation Clause. The latter comes in many variations, limited or not to marital gains, optional or not.
The analysis also touches upon the qualification of the clause as a marital advantage that cannot be added to the hereditary mass for calculating forced heirship rights.
It concludes with a tax analysis and with a comparison of the benefits of such clause compared with a community property contract.
Number of Pages in PDF File: 31
Keywords: Marital Contract, Separation of property, Inheritance Tax, Participation clause
JEL Classification: K11, K12Accepted Paper Series
Date posted: February 17, 2012 ; Last revised: February 18, 2012
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