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The Dutch Private Foundation: a robust but flexible tool in dynastic structuring

In this article, the use of Dutch private foundations in international wealth planning is described.  The device is solid and less vulnerable to conflicts of interests, since beneficiaries do not have any enforceable interest in the Dutch foundation, whilst the family may retain control over the autonomous board by various indirect means. If the assets originate from
non-residents exclusively, the use of a Dutch foundation may be very tax efficient.

Trusts & Trustees, Oxford University Press, 2014



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