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Marital Advantages in Belgian Law (In Dutch)

Fiscaal Tijdschrift Vermogen, pp. 11-23, December 2008

13 Pages Posted: 2 Feb 2011  

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 by Laga

Date Written: December 31, 2008

Abstract

In this article the theory of marital advantages under Belgian law is explained. The majority opinion accepts such advantages between spouses to be qualified as contracts for consideration, both in community and separation of property systems. The importance of such civil legal qualification as well as the tax consequences are examined.

Notes: Downloadable document is in Dutch.

Keywords: Marital Property Law, Marital Advantages, Gift and Estate Tax

JEL Classification: K10, K11, K34

Suggested Citation

Verbeke, Alain Laurent P. G., Marital Advantages in Belgian Law (In Dutch) (December 31, 2008). Fiscaal Tijdschrift Vermogen, pp. 11-23, December 2008. Available at SSRN: https://ssrn.com/abstract=1752524

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

Oude Markt 13
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 by Laga ( email )

Boulevard de la Woluwe 2
1150 Brussels
Belgium
003227380650 (Phone)
003227380660 (Fax)

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

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