Belastbaarheid Van Huwelijksvermogensrechtelijke Verkrijgingen (Taxation of Marital Advantages)

Notarieel en Fiscaal Maandblad (Notary and Tax Law Review), January 2007, pp. 30-33

4 Pages Posted: 22 Aug 2013

See all articles by Hélène Casman

Hélène Casman

Independent

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: 2007

Abstract

Beginnende vanuit de definitie van een huwelijksvoordeel geven de auteurs een korte civielrechtelijke en fiscaalrechtelijke analayse van de verkrijgingen die niet als een huwelijksvoordeel kunnen worden beschouwd.

Starting from the definition of a matrimonial advantage, the authors give a short civil and fiscal analyse from the part a spouse obtains that cannot be qualified as a matrimonial advantage.

Note: Downloadable document is in Dutch.

Keywords: matrimonial advantage, fiscal law, civil law

JEL Classification: K12, K34

Suggested Citation

Casman, Hélène and Verbeke, Alain Laurent P. G., Belastbaarheid Van Huwelijksvermogensrechtelijke Verkrijgingen (Taxation of Marital Advantages) (2007). Notarieel en Fiscaal Maandblad (Notary and Tax Law Review), January 2007, pp. 30-33. Available at SSRN: https://ssrn.com/abstract=2313733

Hélène Casman

Independent

No Address Available
United States

Alain Laurent P. G. Verbeke (Contact Author)

KU Leuven - Faculty of Law ( email )

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Tilburg Law School

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

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Greenille Private Client Team @ Deloitte Legal - Lawyers ( email )

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