Schenken in Binnen- En Buitenland (Donations in Belgium and Abroad)
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; Greenille (Attorneys, Notaries and Tax Advisors; Brussels, Antwerp, Amsterdam, Rotterdam)
January 25, 2006
TEP (Estate Planning Journal), pp. 377-388, 2006
In this article I explain the conditions for a valid donation in Belgium and then focus on the much debated question whether a donation can be validly passed before a foreign notary. The argument of simulation, as raised by some authors, is not valid as long as the deed chooses for Belgian law as the applicable substantive law. As to the applicable formal law, it is evident that the choice for the foreing law of the place where the deed is signed, is valid. Arguments drawn from tax simulation rules do not apply since the matter at hand is civil law.
Note: Downloadable Document is in Dutch.
Number of Pages in PDF File: 12
Keywords: donation, notary deed, foreign law, simulation, conflict of laws
JEL Classification: K11, K12Accepted Paper Series
Date posted: February 16, 2012
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