管辖权特定部分：比利时

IF 0.2 Q4 LAW

Trusts & Trustees Pub Date : 2021-06-25 DOI:10.1093/tandt/ttab041

M. Ex, A. Verbeke, Bart Verdickt

{"title":"管辖权特定部分：比利时","authors":"M. Ex, A. Verbeke, Bart Verdickt","doi":"10.1093/tandt/ttab041","DOIUrl":null,"url":null,"abstract":"The Belgian Private Foundation is celebrating its 19th anniversary this year. The broad contractual freedom, combined with the favourable tax regime, makes this legal entity an interesting vehicle in terms of estate planning and for private charitable purposes. There have been some important changes to its legal framework given the new Company and Associations Code (CAC). In this article we provide an overview of the main characteristics of the Belgian private foundation.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":" ","pages":""},"PeriodicalIF":0.2000,"publicationDate":"2021-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Jurisdiction-Specific Section: Belgium\",\"authors\":\"M. Ex, A. Verbeke, Bart Verdickt\",\"doi\":\"10.1093/tandt/ttab041\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The Belgian Private Foundation is celebrating its 19th anniversary this year. The broad contractual freedom, combined with the favourable tax regime, makes this legal entity an interesting vehicle in terms of estate planning and for private charitable purposes. There have been some important changes to its legal framework given the new Company and Associations Code (CAC). In this article we provide an overview of the main characteristics of the Belgian private foundation.\",\"PeriodicalId\":43396,\"journal\":{\"name\":\"Trusts & Trustees\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.2000,\"publicationDate\":\"2021-06-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Trusts & Trustees\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1093/tandt/ttab041\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Trusts & Trustees","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1093/tandt/ttab041","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"LAW","Score":null,"Total":0}

引用次数: 0

摘要

今年是比利时私人基金会成立19周年。广泛的合同自由，加上有利的税收制度，使这个法律实体成为遗产规划和私人慈善目的的有趣工具。由于新的《公司和协会法》，其法律框架有了一些重要的变化。本文概述了比利时非公募基金会的主要特点。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Jurisdiction-Specific Section: Belgium

The Belgian Private Foundation is celebrating its 19th anniversary this year. The broad contractual freedom, combined with the favourable tax regime, makes this legal entity an interesting vehicle in terms of estate planning and for private charitable purposes. There have been some important changes to its legal framework given the new Company and Associations Code (CAC). In this article we provide an overview of the main characteristics of the Belgian private foundation.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Trusts & Trustees LAW-

自引率

66.70%

发文量