Complex Estates

"Ineke Koele is very much specialised in complex international estates and dealing with the tax and legal aspects of those estates. She is super-specialised, enegertic and technically strong'.
Chambers Ultra High Net Worth Guide, 2018

The increasing wealth and size of wealthy families, the modernization of family and affective relationships and the increasing international mobility of persons and assets are amplifying the complexity of estates and turning them more often into objects of dispute. We integrate in-depth knowledge of Dutch and international tax law, international private law and estate law with current developments such as the European Succession Regulation.

Failing to make successful succession arrangements during your life creates a complex estate. The complexity can consist of one or more of the following perspectives:

  • Unintended legal or tax consequences that were not foreseen and may have been caused by "mistakes,” lack of planning, or different applications of international private law
  • In international situations: risks of double inheritance taxation of parts or all of the assets
  • Disharmony and estate disputes between the various interested parties in the estate

Read more:  The New European Succession Regulation 650/2012: The conflict of applicable law resolved, but now subject of conflicts?

Solutions for the affected parties

We will analyze the situation with you and scale it down to a strategic navigation plan. We will also pay attention to preventing disputes from arising or latent disputes from escalating. Our perspective is multidimensional: we combine estate law, tax law and international law, and look at different angles to find solutions that are optimal for all of the parties involved.

Estate litigation

When a legal dispute is no longer avoidable and gives rise to legal proceedings, Koele Tax & Legal Perspecta will handle the strategic case management. Our integrated expertise of tax law, estate law and a strong international focus enables us to fathom the most complex estate litigation cases. Analytical, innovative, result-oriented and with attention for the personal aspects "behind" the case.

We work according to the Anglo-Saxon model in tandem with a specialist trial lawyer who adds the perspective of the trial details, while we keep an eye on the broader strategic and legal perspective of the case. This enables us to stay on top of the parties' interests instead of getting lost in the details of the case. We run a tight ship without losing sight of the opportunities to end the dispute strategically.

Read also: Problem Solving - Wealth Disputes

Blog
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.

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