De waarde van kunst en antiek in het economische verkeer

Kluwer, Estate Planning, Kwartaalbericht Jaargang 18, maart 2014

The value of works of art and antiques in the course of trade.

In tax law 'value in the course of trade' refers to the amount an object would realize when sold on the day its owner passes away. What does this mean for the valuation of art and antiques that are part of an estate?

To read the full article in Dutch, click here