Supreme Court: entering into prenuptial agreement ‘in the sight’ of decease is not considered a gift

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.

Read the full article in Dutch.