Nijvelse Rechtbank Bevestigt De Onbelastbaarheid Van Het Sterfhuisbeding (Nijvel Court Confirms Non-Taxation of Marital Contract Clause)

R. Barbaix, A.L. Verbeke, "Nijvelse rechtbank bevestigt de onbelastbaarheid van het sterfhuisbeding", TEP 2012, 21-29.

12 Pages Posted: 11 Aug 2013

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: February 11, 2012

Abstract

In dit artikel bespreken wij een vonnis van de rechtbank van eerste aanleg van Nijvel. De rechtbank van eerste aanleg bevestigt in dit vonnis de onbelastbaarheid van het sterfhuisbeding.

In this article, we critically discuss a verdict of the court of first instance of Nivelles. With this verdict, the court of first instance of Nivelles confirmed that a certain clause in a martial contract is not taxable.

Note: Downloadable document is in Dutch.

Keywords: marital contract, clause, taxation

JEL Classification: K11, K12, K34

Suggested Citation

Verbeke, Alain Laurent P. G., Nijvelse Rechtbank Bevestigt De Onbelastbaarheid Van Het Sterfhuisbeding (Nijvel Court Confirms Non-Taxation of Marital Contract Clause) (February 11, 2012). R. Barbaix, A.L. Verbeke, "Nijvelse rechtbank bevestigt de onbelastbaarheid van het sterfhuisbeding", TEP 2012, 21-29.. Available at SSRN: https://ssrn.com/abstract=2308521

Alain Laurent P. G. Verbeke (Contact Author)

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