Netherlands:
Supreme Court: Entering Into Prenuptial Agreement 'In The Sight' Of Decease Is Not Considered A Gift
05 March 2024
Loyens & Loeff
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On 16 February 2024 the Supreme Court ruled on a case of
significant practical importance. The question at issue was whether
a (taxable) gift occurs when spouses modify their marital
conditions 'in the sight' of decease, resulting in unequal
shares in the marital community property. The Supreme Court ruled
that such modifications do not constitute a gift, nor does it
qualify as a deemed inheritance. Additionally, the Supreme Court
explains under what circumstances a (taxable) event could occur
between spouses. Therefore, the verdict has a broad scope.
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