De Sterfhuisclausule in Het Licht van Rechtszekerheid, Verantwoordelijkheid en Aansprakelijkheid (Matrimonial Property Clause in the Perspective of Legal Certainty, Responsibility and Liability)

Verbeke, Alain-Laurent

Abstract

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De Sterfhuisclausule in Het Licht van Rechtszekerheid, Verantwoordelijkheid en Aansprakelijkheid (Matrimonial Property Clause in the Perspective of Legal Certainty, Responsibility and Liability)

Alain-Laurent 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)

June 7, 2012

Actuele Reflecties over Notariële Materies, Alain-Laurent Verbeke and Frank Buyssens, eds., Larcier, 2012, pp. 57-67

Abstract:
Analysis of a specific matrimonial contract clause on distributing the total community property to one designated spouse. This clause was approved and considered valid by the Belgian Supreme Court (Cour de Cassation) in its landmark decision of 10 December 2010. However the Belgian tax administration refuses to accept the judgment and its fiscal consequences and has put such clausen, in spite of the Supreme Court decision, on a black list of tax abuse as ordained in a tax circular letter of 19 July 2012.

Note: Downloadable document is in Dutch.

Number of Pages in PDF File: 6

Keywords: Prenups, Marital Contract, Succession Taxes, Community Property, Distribution Clause

JEL Classification: K11

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Date posted: December 2, 2012

Suggested Citation

Verbeke, Alain-Laurent P.G., De Sterfhuisclausule in Het Licht van Rechtszekerheid, Verantwoordelijkheid en Aansprakelijkheid (Matrimonial Property Clause in the Perspective of Legal Certainty, Responsibility and Liability) (June 7, 2012). Actuele Reflecties over Notariële Materies, Alain-Laurent Verbeke and Frank Buyssens, eds., Larcier, 2012, pp. 57-67. Available at SSRN: http://ssrn.com/abstract=2079533

Contact Information

Alain-Laurent P.G. Verbeke (Contact Author) University of Leuven, Faculty of Law, Department of Private 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, 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
University of Brussels (VUB/ULB) Laarbeeklaan 103 Brussels, Brabant 1090 Belgium HOME PAGE: http://www.vub.ac.be/iPAVUB/Postgraduaten/pg_estate.html
Greenille (Attorneys, Notaries and Tax Advisors; Brussels, Antwerp, Amsterdam, Rotterdam) ( email ) Boulevard de la Woluwe 2 1150 Brussels Belgium 003227380650 (Phone) 003227380660 (Fax) HOME PAGE: http://www.greenille.eu

Abstract

De Sterfhuisclausule in Het Licht van Rechtszekerheid, Verantwoordelijkheid en Aansprakelijkheid (Matrimonial Property Clause in the Perspective of Legal Certainty, Responsibility and Liability)

Alain-Laurent Verbeke

Date posted: December 2, 2012

Suggested Citation

Contact Information

Alain-Laurent P.G. Verbeke (Contact Author)