Huwelijkscontract Van Scheiding Van Goederen (Marital Contract of Separation of Property) (Dutch)
HANDBOOK ESTATE PLANNING (Second Updated Edition), pp. 115-150, Alain Verbeke, Frank Buyssens, Henri Derycke, eds., Algemeen Deel 4, Larcier, Brussels, 2010
31 Pages Posted: 17 Feb 2012 Last revised: 18 Feb 2012
Date Written: October 13, 2010
In this chapter I analyse the Belgian marital contract of separation of property, both civil law and tax aspects, including several issues such as: Strict separation of property and separation of property with corrective mechanisms such as an Added Community or a Participation Clause. The latter comes in many variations, limited or not to marital gains, optional or not.
The analysis also touches upon the qualification of the clause as a marital advantage that cannot be added to the hereditary mass for calculating forced heirship rights.
It concludes with a tax analysis and with a comparison of the benefits of such clause compared with a community property contract.
Keywords: Marital Contract, Separation of property, Inheritance Tax, Participation clause
JEL Classification: K11, K12
Suggested Citation: Suggested Citation