Law is the way civilized societies provide for the conduct of citizens to enhance harmony and optimize achievement of personal liberties. Our laws are an attempt to deal with many of the most horrible ways humans treat each other. Laws are also divided into many sub-specialties, each requiring...

According to many, discovery under the Federal Rules of Civil Procedure (“Rules” collectively, or “Rule” individually) imposes a multiplicity of financial and administrative burdens on parties and courts. True, much debate rages over the true extent of these costs; true, mindboggling...

In this article I discuss the succession and inheritance law under Luxembroug law. First, I elaborate on the general principles. Then, I discuss intestate succession and succession by wills. I move on with issues arising out of private international law and tax law. To conclude, I give some...

This book bundels all Editorials and Perspectives on Estate Planning I have written as the Editor-in-Chief of the Estate Planning Journal (Tijdschrift Estate Planning - TEP) in the period from 2005 until end of 2008. The book therefore offers a nice view on the evolution of discussions and...

This paper is the general comparative conclusion of a Belgo-Dutch research project (and book) where we have examined how the situation of being married or not, impacts the legal position of the couple. This has been explored, systematically for Belgium and for the Netherlands, on the level of...

Tax law classifies business arrangements as one of three general structures: (1) disregarded arrangements, (2) tax partnerships, or (3) tax corporations. Since the enactment of the income tax in 1913, tax law has struggled unsuccessfully to develop an ideal model for classifying business...

Die Treuhandidee steht allgemein für ein juristisches Konstrukt des Eigentums, das dem Treuhänder nach außen die volle Rechtsstellung eines Eigentümers verleiht, ihm im Innenverhältnis zum Treugeber jedoch mehr oder weniger starker Beschränkung unterwirft. In (Ost-)Deutschland erlebte...

Market interactions are brought about by the interplay of entitlements and obligations. Entitlements are rights, as perceived by the individuals. They are subjectively perceived rights that go along with a motivational disposition to defend them. Obligations are the counterparts of entitlements....

In a full-information, zero transactions costs world, the degree of protection afforded to an entitlement does not affect the likelihood of efficient trade. In reality, imperfect information is often inevitable. Specifically, a party will usually have incomplete information about fairness norms...