Marital Advantages in Belgian Law (In Dutch)

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

13 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

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.

Note: 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)

KU Leuven - Faculty of Law ( email )

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