In this chapter I analyse the Belgian marital contract of separation of property, both civil law and tax aspects, including several issues such as: Strict separation of property and separation of property with corrective mechanisms such as an Added Community or a Participation Clause. The latter...

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...

This book is the French and updated edition of a contribution in Dutch, written in 1995.The book offers a profound and substantial analysis that is leading for Belgian law, in the area of separation of property and corrective clauses. First, I make a comparative analysis on the basis of which I...

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...

In dit artikel analyseer en becommentarieer ik kritisch de nieuwe Belgische Hyptoheekwet van 1995. Nieuwigheden zijn onder andere een alle sommen hypotheek, een hyptoheek voor toekomstige vorderingen, ...This article critically analyses and comments the New Belgian Mortgage Act of 1995....

In dit artikel worden de gevolgen van faillietverklaring voor de onder het stelsel van gemeenschap gehuwde echtgenoot van de gefailleerde en diens schuldeisers geanalyseerd.In this article we analyse the consequences of bankruptcy for the spouse of the spouse declared bankrupt and his creditors

In dit artikel gaan we vanuit een funtionele rechtsvergelijkende methode op zoek naar de oplossingen die in Anglo-Amerikaans recht wordt gegeven aan wat in Belgisch recht bekend is als de kwaliteitsrekening.In this article we try, from a functional comparative analysis, to find solutions that...