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
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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