Taxation of Marital Property Transfers (In Dutch)

Monthly Journal on Notary and Tax Law, pp. 32-35, 2007

4 Pages Posted: 2 Feb 2011

See all articles by Alain Laurent Verbeke

Alain Laurent Verbeke

KU Leuven - Faculty of Law; Harvard Law School; KU Leuven - Faculty of Psychology; Tilburg Law School; Catholic University of Portugal (UCP) - Católica Global School of Law; Greenille Private Client Team @ Deloitte Legal - Lawyers

Hélène Casman

Independent

Date Written: January 30, 2007

Abstract

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

Verbeke, Alain Laurent P. G. and Casman, Hélène, Taxation of Marital Property Transfers (In Dutch) (January 30, 2007). Monthly Journal on Notary and Tax Law, pp. 32-35, 2007. Available at SSRN: https://ssrn.com/abstract=1752504

Alain Laurent P. G. Verbeke (Contact Author)

KU Leuven - Faculty of Law ( email )

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Leuven, B-3000
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003216325296 (Fax)

HOME PAGE: http://www.law.kuleuven.be/fvr

Harvard Law School ( email )

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KU Leuven - Faculty of Psychology ( email )

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Belgium

HOME PAGE: http://ppw.kuleuven.be/english/wopp/leuven-center-for-collaborative-management

Tilburg Law School

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Netherlands

HOME PAGE: http://www.tilburguniversity.edu/research/institutes-and-research-groups/tisco/

Catholic University of Portugal (UCP) - Católica Global School of Law

Palma de Cima, 1649-023
Lisboa
Portugal
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HOME PAGE: http://www.fd.lisboa.ucp.pt/site/custom/template/ucptplfac.asp?sspageID=3293&lang=2

Greenille Private Client Team @ Deloitte Legal - Lawyers ( email )

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Belgium
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+3227380660 (Fax)

HOME PAGE: http://www.greenille.eu

Hélène Casman

Independent

No Address Available
United States

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