Marital Advantages in Belgian Law (In Dutch)
Fiscaal Tijdschrift Vermogen, pp. 11-23, December 2008
13 Pages Posted: 2 Feb 2011
Date Written: December 31, 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.
Keywords: Marital Property Law, Marital Advantages, Gift and Estate Tax
JEL Classification: K10, K11, K34
Suggested Citation: Suggested Citation