Abstract

http://ssrn.com/abstract=2079533
 


 



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


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

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, 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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