Dutch Abstract: Multidisciplinaire en systemische analyse van family wealth. Inaugurale rede bij de aanvaarding van de KBC Leerstoel aan Antwerp Management School.Stellingen omvatten onder meer:-dat het moeilijker is om rijk te blijven dan te worden (Hst 1)-dat familie vermogen veel meer omvat...

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 discuss the participation clause under Dutch law. I discuss in particular whether this clause is to be considered as a donation and whether it is free of taxes. I conclude with an example from Belgian case law that discusses the consequences of a Dutch participation clause...

In dit artikel bespreekt de auteur de clausule die voorziet in toebedeling van het gemeenschappelijk vermogen aan een bepaalde echtgenoot ongeacht de oorzaak van ontbinding. De auteur komt tot de conclusie dat deze clausule niet leidt tot belastbaarheid op grond van artikelen 5 en 7 W. Succ.In...

In dit boek vindt u verschillende artikelen die een diepgaand overzicht geven van alles aspecten van leasing.In this book you will find various articles which provide an in-depth-analysis on the matter of leasing

This article explains who transfers between married spouses both in community and separation of property systems must be qualified according to Belgian civil law (marital advantage and not donation). The piece then analyses how such transfers must be treated under Belgian inheritance tax law

In this article I make a claim against off shore trusts and foundations as useful estate planning vehicles for Belgian residents. My point is that such structures may end up causing a nightmare both from the perspective of tax law and of civil law.On the fiscal side, the Belgian tax...