De Sterfhuisclausule in Het Licht van Rechtszekerheid, Verantwoordelijkheid en Aansprakelijkheid (Matrimonial Property Clause in the Perspective of Legal Certainty, Responsibility and Liability)
Actuele Reflecties over Notariële Materies, Alain-Laurent Verbeke and Frank Buyssens, eds., Larcier, 2012, pp. 57-67
6 Pages Posted: 2 Dec 2012
Date Written: June 7, 2012
Analysis of a specific matrimonial contract clause on distributing the total community property to one designated spouse. This clause was approved and considered valid by the Belgian Supreme Court (Cour de Cassation) in its landmark decision of 10 December 2010. However the Belgian tax administration refuses to accept the judgment and its fiscal consequences and has put such clausen, in spite of the Supreme Court decision, on a black list of tax abuse as ordained in a tax circular letter of 19 July 2012.
Note: Downloadable document is in Dutch.
Keywords: Prenups, Marital Contract, Succession Taxes, Community Property, Distribution Clause
JEL Classification: K11
Suggested Citation: Suggested Citation