We know that innovative business initiatives can advance society faster. Economies of scale and an independent business model are key to lasting growth. The nexus with the public benefit has a variation of legal appearances, all of which have different tax-legal and administrative issues. We help new and existing non-profits design the right structure to boost their performance in a rapidly changing society.
Koele Tax & Legal Perspecta has been appointed Dutch Expert on Social Enterprises by the European Social Enterprise Law Association (ESELA), erected in 2015 at the innitiative of the London firm Bates Wells Braithwaite and the European Commission.
The Netherlands does not have a separate legal form for social enterprises with a restricted dividend policy. But it is possible to create suitable hybrid structures. Based on your long-term goals and wishes, we will model the best (combination of) legal forms in an optimal tax structure. Whether it is an integrated or parallel foundation, association, closely held corporation, cooperation, open limited partnership or a combination with appropriate foreign legal forms. The respective governance must fit your overall purposes. In terms of taxes, the optimization of the income tax burden and the VAT position regarding, among other things, investments, are important considerations. It is easy to make costly mistakes in this area, so it is sensible to get tailored advice.
Where corporations are part of the ANBI structure, the perspectives on context, purpose and means are key to maintaining ANBI status. But it is not always necessary to have ANBI status in order to achieve the intended tax neutrality. Where the status is necessary, we will prepare the organization to obtain or maintain ANBI status and if necessary even start proceedings. We enjoy working on the many entrepreneurial initiatives that are being deployed to increase social impact and like using our creativity to assist you in your deliberations.
Fortunately, there are lawyers who have never embraced the tournament model and instead focus on results and interests rather than battles and positions.
Shareholder Foundations of Enterprises: the North European style of securing family businesses for the long term In this article, Ineke Koele explores together with Rasmus Feldthusen from the University of Kopenhagen, how and why the traditional business succession system within family businesses needs to be reconsidered.
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