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

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: October 13, 2010

Abstract

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

Verbeke, Alain Laurent P. G., Huwelijkscontract Van Scheiding Van Goederen (Marital Contract of Separation of Property) (Dutch) (October 13, 2010). HANDBOOK ESTATE PLANNING (Second Updated Edition), pp. 115-150, Alain Verbeke, Frank Buyssens, Henri Derycke, eds., Algemeen Deel 4, Larcier, Brussels, 2010. Available at SSRN: https://ssrn.com/abstract=1971655

Alain Laurent P. G. Verbeke (Contact Author)

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