General Conditions

  1. I.A. Koele B.V. is a professional legal entity with limited liability. Its statutory provisions and activities are subject to control of the Dutch Bar Association. I.A. Koele B.V. acts, among others, under the name Koele Tax & Legal Perspecta and Koele Private Client & Charity.
  2. All assignments directed to I.A. Koele B.V. shall only be accepted and performed subject to the applicability of these general conditions. Acceptance by or on behalf of I.A. Koele B.V. of a client’s assignment which refers to its own general conditions, shall be deemed to occur with the explicit rejection of the client’s general conditions.
  3. Irrespective of which professionals perform (whether or not in co-operation with others) an assignment, I.A. Koele B.V. shall be the sole contracting party. Sections 7:404 and 7:407 paragraph 2 of the Netherlands Civil Code shall not be applicable to assignments accepted by or on behalf of I.A. Koele B.V..
  4. The contractual or non-contractual liability of I.A. Koele B.V. for damages resulting from or in connection with possible shortcomings in the performance of an assignment shall be limited to the amount that is paid out in that specific case under the professional indemnity insurance taken out by I.A. Koele B.V. and increased by the amount of any deductible in connection with such insurance.
  5. If and to the extent that no amount is paid out under the said professional indemnity insurance, the said contractual or non-contractual liability shall be limited to the amount of the fees charged under the assignment, with a maximum of € 50.000 (fifty thousand euro’s).
  6. Claims for damages shall expire after a period of one year from the day following the day on which the client became aware of the damages and of I.A. Koele B.V. as the liable party.
  7. When third parties not employed within the organisation of I.A. Koele B.V. (“sub-contractors”) are engaged in order to perform an assignment, I.A. Koele B.V. shall exercise due care in selecting these third parties. I.A. Koele B.V. shall not be liable for mistakes or shortcomings of these third parties. By instructing I.A. Koele B.V., the client gives I.A. Koele B.V. authority to accept on behalf of the client general conditions including any limitations of liability stipulated by third parties.
  8. Not only I.A. Koele B.V. but also all persons and legal entities that are involved in any manner in the services provided by or on behalf of I.A. Koele BV, shall have the right to invoke these general conditions.
  9. Assignments directed to I.A. Koele B.V. are performed exclusively for the benefit of the client. The client indemnifies I.A. Koele B.V. for any eventual claims of third parties following the (way of) performance of the assignment.
  10. All stipulations in these general conditions have also been made on behalf of the director(s) of I.A. Koele B.V..
  11. Pursuant to applicable legislation (including the Act on the Prevention of Money Laundering and Terrorist Financing (Wet ter voorkoming van witwassen en financieren van terrorisme), I.A. Koele B.V. is obliged to verify the identity of its clients and to report certain unusual transactions to the authorities in certain circumstances. By instructing I.A. Koele B.V., clients confirm that they are aware of this obligation and give their permission, insofar as this is required.
  12. These general conditions have been drawn up in Dutch and translated into other languages. In the event of a dispute about the contents or tenor of these general conditions, the Dutch text shall prevail.
  13. Netherlands law shall govern the legal relationship between I.A. Koele B.V. and the client. Any dispute shall be submitted exclusively to the courts of Utrecht, the Netherlands.

  14. A copy of these general conditions in Dutch and English is published on www.koeletaxlegal.com and may be obtained freely at first request.
Blog
Social Enterprises in the Dutch landscape

In the Dutch landscape, various forms of social enterprises exist and emerge from different types of activities.

Publications

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