Who we are

Dr. Ineke A. Koele is a passionate multi-faceted (tax, foundationand estate) lawyer with an exploring mind, who excels in creating lasting strategies for herclients needs. Sensitive to content and context alike, Ineke integrates a sharp legal analysis with agenuine personal and pragmatic approach.

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Her perspicacious view explains her focused expertise on Private Clients, Non-Profit Organizations and Social Enterprises. where she is able to make a difference to her clients. She is known for her thought leadership in complex and international cases.

International appointments

The quality of her international work has been acknowledged with numerous appointments.
In 2004, she was appointed Academician of the International Academy for Estate and Trust Law. 
In 2012, she was appointed TEP of the Society of Trust and Estate Planning (STEP), and is also on the Steering Committee of STEP's worldwide Philanthropy Advisors Special Interest Group.

At the beginning of 2015, Ineke was elected International Fellow of the prestigious American College of Trust and Estate Counsel (ACTEC), a first for the Netherlands.
Ineke's clients and peers have acknowledged her annually as a leading private client lawyer in the international rankings of Chambers, Legal Media Group, Practical Law Company, Citywealth and Who's Who.
Koele Tax & Legal Perspecta has been appointed as Dutch Expert Firm for Social Enterprises by the European Social Enterprise Law Association (ESELA), due to Ineke's expertise and out of the box solutions in working at the crossroads of profit and non-profit structuring. 

Independent collaboration

Over the years, Ineke has established a wide network of Dutch and international experts, Koele Wirethat collaborate on the specific issues of her Private Clients and Non Profit Organizations. She continuously invests in the optimization of this network. In specific areas, she has created dream teams of professionals, which are referred to in the specific areas of expertise covered on this site.

Speaker, author, teacher

Ineke is also a regular speaker at Dutch and international forums, both at academic institutions (such as University of Münster), associations, as other types of conferences and lectures (see Program). She regularly publishes exclusive and innovative articles in Dutch and foreign journals (see Publications).

Education and experience

Ineke graduated in tax and civil law (cum laude) from the University of Groningen in 1989 and obtained her Ph.D. from the University of Utrecht in 2007. She finished a specialist degree in Estate Law for Lawyers (cum laude) in 2015 at the Academie voor de Rechtspraktijk. In 2018, she obtained her Harvard Certificate in 'Negotiating Difficult Persons and Situations'.

Ineke has more than 25 years of experience as an attorney specializing in tax, wealth and estate matters. She is a member of the Dutch Association of Tax Advisors (NOB), the Netherlands Bar Association (NOvA), the Dutch Association of Tax Attorneys (NVAB). She is also an active member of the Society of Trust and Estate Planning (STEP), the International Bar Association (IBA), the Family Firm Institute (FFI), Philanthropy Impact, as well as of a number of international “invitation only” organizations (see International Appointments).


In her spare time she plays tennis and golf, ice skates, sails, and plays the piano.

Dutch Bill on Transparency Civil Society Organizations

THE BEGINNING OF THE END OF OUR CONSTITUTIONAL FREEDOM BY POPULIST SYMBOL POLITICS After several decades of research and practice in the non-profit sector, I have become deeply convinced that this sector forms the buffers of our democratic society based on the rule of law.


Enlarging Space for International Philanthropy Following up on her analysis on the topic in her doctoral dissertation, Dr.

Dutch foundations - ANBI or not ANBI With Brexit on the agenda, there is increased attention for the use of charitable organizations in the Netherlands.

Tax issues of public interest generosity In the annual book 2016/2017 of 'De Dikke Blauwe' in relation to Philanthropy, Major Donors and Social Enterprises, Ineke Koele has written an analysis (in Dutch) of the tax issues of public interest generosity.

Quote interview Family Wars As a specialist on Tax and Wealth Disputes, Ineke Koele has been interviewed by Sander Schimmelpenninck for the November issue of 'Quote'  on Family Wars.

The Dutch Private Foundation in comparison with trusts: for the same purpose but rather different Trusts & Trustees, Oxford University Press, February 2016, p. 140-145.  The Dutch Private Foundation provides an alternative paradigm for sustainable asset protection purposes.

Family Business Lasting Legacy Planning On Family Businesses and succcesful transitions to the NextGen through Lasting Legacy planning, Philanthropy Impact issue 7 2015

Mistake in Dutch Private Clients practice: the autonomy of parties revealed On the meaning of 'Mistake' in the Dutch estate planning practice in comparison with the Anglo American practice, Trusts & Trustees, July 2014

The Dutch Private Foundation: a robust but flexible tool in dynastic structuring The Dutch private foundation is a robust and flexible tool for managing private wealth.

International Charitable Giving Oxford University Press, 2012, author Chapter: the Netherlands

Ten Things on Philanthropy in the Netherlands Ten Things You (probably) didn't know about Philanthropy in the Netherlands, column by Ineke A. Koele in Philanthropy Impact Winter 2013/14