Marital Advantages in Belgian Law (In Dutch)
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
December 31, 2008
Fiscaal Tijdschrift Vermogen, pp. 11-23, December 2008
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.
Number of Pages in PDF File: 13
Keywords: Marital Property Law, Marital Advantages, Gift and Estate Tax
JEL Classification: K10, K11, K34
Date posted: February 2, 2011