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

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

12 Pages Posted: 16 Feb 2012  

Alain Laurent P. G. Verbeke

University of Leuven, Director Rector Roger Dillemans Family Property Law Institute, Codirector Institute for Contract Law, Codirector Leuven Center for Notary Law; Harvard Law School; University of Leuven, Faculty of Psychology; Tilburg Law School Department of Private Law and TISCO; Catholic University of Portugal (UCP) - Católica Global School of Law; Greenille by Laga

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.

Notes: 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)

University of Leuven, Director Rector Roger Dillemans Family Property Law Institute, Codirector Institute for Contract Law, Codirector Leuven Center for Notary Law ( email )

Tiensestraat 41
Leuven, 3000
Belgium
003216325203 (Phone)
003216325296 (Fax)

HOME PAGE: http://www.law.kuleuven.be/fvr

Harvard Law School ( email )

Cambridge, MA
United States

HOME PAGE: http://www.pon.harvard.edu/

University of Leuven, Faculty of Psychology

Oude Markt 13
Leuven, Vlaams-Brabant 3000
Belgium

HOME PAGE: http://ppw.kuleuven.be/english/wopp/leuven-center-for-collaborative-management

Tilburg Law School Department of Private Law and TISCO ( email )

Tilburg, 5000 LE
Netherlands

HOME PAGE: http://www.tilburguniversity.edu/research/institutes-and-research-groups/tisco/

Catholic University of Portugal (UCP) - Católica Global School of Law

Lisboa
Portugal

HOME PAGE: http://www.fd.lisboa.ucp.pt/site/custom/template/ucptplfac.asp?sspageID=3293&lang=2

Greenille by Laga ( email )

Boulevard de la Woluwe 2
1150 Brussels
Belgium
003227380650 (Phone)
003227380660 (Fax)

HOME PAGE: http://www.greenille.eu

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