This is another theory where two kirtles are worn underneath the gown. In this theory, however, the fabric seen filling in the neckline of the gown is from the over-kirtle. When the skirts of the gown are lifted the skirts of the over-kirtle are also lifted, and the fabric showing at the hem is thus the skirt of the under-kirtle. There are a few images showing a rich fabric kirtle under a plainer one, and often the fabric showing at the hem is a richer fabric than at the neckline.
1495-1500, UNKNOWN MASTER, Flemish, Lamentation, Museum of Art, Santa Barbara. The women in the back, right is wearing a dress kirtled up to show a rich brocade underdress.
1463, MASTER of the Life of the Virgin, Visitation, Alte Pinakothek, Munich (detail) The lady on the left is wearing a side laced kirtle over a brocade kirtle. If she was to wear a v neck gown over this and raise the skirt of the gown and the red kirtle then it would give the look of brocade at the hem, flat red at the front.
1470s , UNKNOWN MASTER, Flemish, Deposition, Wallraf-Richartz-Museum, Cologne (detail) In the bottom left you see a lady wearing a side laced kirtle over a red kirtle. When both gown and kirtle are lifted the smooth front of the kirtle would show at the neckline while the red underkirtle would snow at the hem.