In this article we briefly comment on the Belgian Cour de Cassation decision of 10 December 2010. The Supreme Court approves the legal and fiscal validity of a clause in marital contracts of community property whereby the entire community is awarded towards one spouse nominatim. This clause is...

This paper offers a substantial and profound analysis of the three characteristics of a donation or gift inter vivos under Belgian law. The text is structured around these features: contract, immediate, irrevocable. The article is an update and actualisation of my original comments in the same...

In this article we comment on the Belgian Cour de Cassation decision of 10 December 2010. The Supreme Court approves the legal and fiscal validity of a clause in marital contracts of community property whereby the entire community is awarded towards one spouse nominatim. This clause is used in...

In dit artikel bespreken de auteurs het finaal verrekeningsbeding naar aanleiding van een arrest van het Hof van Beroep te Antwerpen van 24 april 2012. Zowel de civielrechtelijke, als de fiscaalrechtelijke aspecten van het finaal verrekeningsbeding komen aan bod. In this article, the authors...

Dit artikel is een kritische analyse en bespreking van de nieuwe regels inzake onwaardigheid, plaatsvervulling en huwelijksvoordelen. Waar mogelijk worden ze toegelicht aan de hand van concrete voorbeelden. Ook wordt er aandacht besteed aan de gevolgen van de hervorming voor de...

In dit boek vindt u artikels die zowel de civielrechtelijke als de fiscaalrechtelijke gevolgen van huwelijksvoordelen, verrekeningsbedingen en sterfhuisbedingen bespreken. In this book you will find articles on the civil and fiscal consequences of marital benefits, participation clauses and...

In this paper we sketch the criteria for a theory of marital advantages in Belgian marital property and inheritance law. The argument goes that the articles 1464 and 1465 of the Belgian Civil Code determine the rules and limits for property transfers between spouses to be qualified as for value...

This article analyses the Belgian law on certification and its application on company shares in combination with Dutch Foundation vehicles. Certification is a classic estate planning device splitting control with legal ownership from beneficial ownership

Short memo on some trends in the management of private estate.The financial crisis created the paradox that wealth is even more widespread than ever before. Belgian economy, without a federal government for over a year, is doing astonishingly well, and more people are richer than ever. The...