Jedna z form lokowania wolnych srodkow pienieznych przez osoby fizyczne sa nieruchomosci. Zainteresowanie wzbudzaja zarowno nieruchomosci lokalowe jak i gruntowe. Zakresem przedmiotowym przytaczanej tresci objeto nieruchomosci wystepujace w postaci gruntow rolnych. Do pierwszego maja 2016 r....

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

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...

Tax transparent limited liability entities (TTLLEs) such as the GmbH & Co. KG in Germany, the trading trust in Australia, or the S Corporation and the LLC in the U.S., can be found in many developed economies. While these entities are to a large extent functionally equivalent, their underlying...

Tax law (section 1031 in particular) has spawned a new investment vehicle-open tenancies in common. Tax law allows property owners to exchange into like-kind real property tax free, but finding suitable replacement property can be difficult. Real estate syndicators, recognizing a demand for...