La Clause De Participation Finale Est Considérée Comme Performante Sur Les Plans Civil Et Fiscal! (Final Participation Clause in Marital Contracts Valid for Civil and Tax Law!)

RGEN 2012, 334-340, Noot Onder Antwerpen, April 2013

7 Pages Posted: 1 Sep 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

Renate Barbaix

Independent

Date Written: August 31, 2012

Abstract

Dans ce article, les auteurs discutent la clause de participation finale en vue de l'arrêt de la Cour d'Appel d'Anvers de 24 avril 2012. Les auteurs discutent la clause du perspective de droit civil, ainsi que de droit fiscal.

In this article, the authors discuss the final participation clauses in marital contracts in the light of a judgement of the Court of Appeal of Antwerp of 24 April 2012. The authors discuss both the civil law and the tax law perspective.

Note: Downloadable document is in French.

Keywords: family property law, estate planning

JEL Classification: K11, K12, K34

Suggested Citation

Verbeke, Alain Laurent P. G. and Barbaix, Renate, La Clause De Participation Finale Est Considérée Comme Performante Sur Les Plans Civil Et Fiscal! (Final Participation Clause in Marital Contracts Valid for Civil and Tax Law!) (August 31, 2012). RGEN 2012, 334-340, Noot Onder Antwerpen, April 2013. Available at SSRN: https://ssrn.com/abstract=2318790

Alain Laurent P. G. Verbeke (Contact Author)

KU Leuven - Faculty of Law ( email )

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

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KU Leuven - Faculty of Psychology ( email )

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

Tilburg Law School

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Netherlands

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

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

Palma de Cima, 1649-023
Lisboa
Portugal
+351214269860 (Phone)

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

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

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Brussels-Zaventem, 1930
Belgium
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+3227380660 (Fax)

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

Renate Barbaix

Independent

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