Persistent URL of this record https://hdl.handle.net/1887/137098
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- Title Pages_Preface_Contents
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- Part I: Chapter 1
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- Part I: Chapter 2
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- Part I: Chapter 3
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- Part I: Chapter 4
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- Part II: Chapter 5
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- Part II: Chapter 6
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- Part II: Chapter 7
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- Part II: Chapter 8
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- Part II: Chapter 9
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- Part III: Chapter 10
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- Part III: Chapter 11
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- Part III: Chapter 12
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- Part III: Chapter 13
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- Part III: Chapter 14
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- Part III: Chapter 15
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- Part III: Chapter 16
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- Summary in English
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- Curriculum Vitae_Bibliography_Indices
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- Propositions
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In Collections
This item can be found in the following collections:
Scheiding van zeggenschap en belang in de familiesfeer
The research regards the civil law and fiscal aspects of (testamentary) administration, the exchange of assets for depositary receipts and trusts/entities that qualify as separated private estates as defined by the Dutch Income Tax Act 2001. The civil law research focuses on the...Show moreHet onderzoek betreft de civielrechtelijke en fiscale aspecten van (testamentair) bewind, certificering en trusts/entiteiten die kwalificeren als afgezonderd particulier vermogen (APV). Vanuit civielrechtelijk perspectief is onderzocht in hoeverre deze figuren kunnen leiden tot een duurzame scheiding van zeggenschap en belang, zowel algemeen als in relatie tot de legitieme portie. Voorts zijn de fiscale gevolgen geanalyseerd, waarbij de focus ligt op de inkomstenbelasting en schenk- en erfbelasting. In geval van geconstateerde fiscale belemmeringen is onderzocht of deze het gevolg zijn van juridische onvolkomenheden in de wetgeving. Voorts is een voorstel gedaan om deze belemmeringen weg te nemen.
The research regards the civil law and fiscal aspects of (testamentary) administration, the exchange of assets for depositary receipts and trusts/entities that qualify as separated private estates as defined by the Dutch Income Tax Act 2001. The civil law research focuses on the question to what extent these legal arrangements can be used to create a durable division between control and beneficial ownership, both generally and in relation to the Dutch forced heirship rules. In addition the Dutch fiscal consequences have been analysed, with a focus on personal income tax and gift and inheritance tax. In case of fiscal impediments the analysis includes the question whether these impediments are caused by imperfections in Dutch fiscal law and proposals to remove these impediments have been made.
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- All authors
- Leeuw, A.E. de
- Supervisor
- Sonneveldt, F.; Lubbers, A.O.
- Committee
- Boer, J.P.; Mellema-Kranenburg, T.J.; Schwarz, C.A.; Vijfeijken, I.J.F.A.
- Qualification
- Doctor (dr.)
- Awarding Institution
- Institute of Private Law , Faculty of Law , Leiden University
- Date
- 2020-10-01
- ISBN (print)
- 9789402821581