Schenken in Binnen- En Buitenland (Donations in Belgium and Abroad)

TEP (Estate Planning Journal), pp. 377-388, 2006

12 Pages Posted: 16 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: January 25, 2006

Abstract

In this article I explain the conditions for a valid donation in Belgium and then focus on the much debated question whether a donation can be validly passed before a foreign notary. The argument of simulation, as raised by some authors, is not valid as long as the deed chooses for Belgian law as the applicable substantive law. As to the applicable formal law, it is evident that the choice for the foreing law of the place where the deed is signed, is valid. Arguments drawn from tax simulation rules do not apply since the matter at hand is civil law.

Note: Downloadable Document is in Dutch.

Keywords: donation, notary deed, foreign law, simulation, conflict of laws

JEL Classification: K11, K12

Suggested Citation

Verbeke, Alain Laurent P. G., Schenken in Binnen- En Buitenland (Donations in Belgium and Abroad) (January 25, 2006). TEP (Estate Planning Journal), pp. 377-388, 2006. Available at SSRN: https://ssrn.com/abstract=1991797

Alain Laurent P. G. Verbeke (Contact Author)

KU Leuven - Faculty of Law ( email )

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