The discharge of another party’s contribution in a simple partnership: an alternative to a contribution made on behalf of a third party?

The discharge of another party’s contribution in a simple partnership: an alternative to a contribution made on behalf of another?

This is the title of the article in which we examine the technique of paying another party’s debt within the framework of a simple partnership, adopting a cross-disciplinary approach combining civil law, company law, and tax law.

We also analyse the extent to which this technique could constitute an alternative to a contribution made on behalf of another.

You can find our full analysis in the revue Notarieel en Fiscaal Maandblad, no. 2025/9, pp. 362–392.