Schenken in Binnen- En Buitenland (Donations in Belgium and Abroad)
TEP (Estate Planning Journal), pp. 377-388, 2006
12 Pages Posted: 16 Feb 2012
Date Written: January 25, 2006
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: Suggested Citation