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

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 dit artikel over vermogensplanning en schenkingen behandel ik aspecten zoals dadelijke afstand, onherroepelijke afstand, voorwaarde en termijn, opschortende voorwaarde, opschortende voorwaarde en fictielegaat, ontbindende voorwaarde en voorbehoud van vruchtgebruik. In this article on estate...