Taxation of Marital Property Transfers (In Dutch)
Monthly Journal on Notary and Tax Law, pp. 32-35, 2007
4 Pages Posted: 2 Feb 2011
Date Written: January 30, 2007
This article explains who transfers between married spouses both in community and separation of property systems must be qualified according to Belgian civil law (marital advantage and not donation). The piece then analyses how such transfers must be treated under Belgian inheritance tax law.
Note: Downloadable document is in Dutch.
Keywords: Marital Property Law, Transfers, Gift and Estate Tax
JEL Classification: K11, K12, K34
Suggested Citation: Suggested Citation