Position VB 26059, published on 22 September 2026 (decision 10 August 2026), analyzes the amendment of a marriage contract under the statutory community regime (wettelijk stelsel) to include a unilateral optional allocation clause (eenzijdig optioneel toekenningsbeding) and a clause stipulating that fruits of own property remain own property (vruchten eigen goederen blijven eigen). The ruling clarifies the gift and inheritance tax consequences of these modifications.
Key Takeaways
- Unilateral Clause Creates Future Gift: The optional allocation clause, exercisable only by one spouse, constitutes a promise to gift. No tax arises upon amendment, but the eventual exercise is taxed as a gift at the value at that future date, subject to spousal exemptions.
- Fruit Clause Avoids Community Accretion: The clause keeping fruits of own property separate prevents automatic inclusion in the community, preserving the separate estate character and avoiding potential gift tax on the fruits.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
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