The new contract law abolishes the retroactive effect of the resolutory condition, stipulating that its fulfilment will henceforth only have effect for the future. In our previous newsflash, we discussed the general consequences of this change on donations subject to a resolutory condition.
In this newsflash we deal with two additional questions. Does the donated property form part of the donor’s estate if the resolutory condition is stipulated as an optional clause when the donor decides to invoke it? What is the impact of an (optional) resolutory condition on the valuation of gifts?
Read the full newsflash in Dutch.