De Sterfhuisclausule in Het Licht van Rechtszekerheid, Verantwoordelijkheid en Aansprakelijkheid (Matrimonial Property Clause in the Perspective of Legal Certainty, Responsibility and Liability)
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
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: K11Accepted Paper Series
Date posted: December 2, 2012
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