Abstract

http://ssrn.com/abstract=1971655
 


 



Huwelijkscontract Van Scheiding Van Goederen (Marital Contract of Separation of Property) (Dutch)


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; Tilburg Law School Department of Private Law and TISCO; Catholic University of Portugal (UCP) - Católica Global School of Law; Greenille Attorneys

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

Abstract:     
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, K12

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Date posted: February 17, 2012 ; Last revised: February 18, 2012

Suggested Citation

Verbeke, Alain Laurent P. G., Huwelijkscontract Van Scheiding Van Goederen (Marital Contract of Separation of Property) (Dutch) (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. Available at SSRN: http://ssrn.com/abstract=1971655

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
Van Evenstraat 2B
B-3000 Leuven, Vlaams-Brabant 3000
Belgium
HOME PAGE: http://ppw.kuleuven.be/english/wopp/leuven-center-for-collaborative-management
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
Feedback to SSRN


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