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...

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

In this article I explain the conditions for a valid donation in Belgium and then focus on the much debated question whether a donation can be validly passed before a foreign notary. The argument of simulation, as raised by some authors, is not valid as long as the deed chooses for Belgian law...