Lecture ‘Mistake and Estate Planning in the Netherlands in comparison to the common law’

18-22 May 2014

At the annual conference of the International Academy of Trust and Estate Law, Ineke spoke on the Panel 'Mistake' and explained the distinctions between Mistake in (Dutch) civil law and common law jurisdictions.

In her lecture, she explained how Dutch civil law practice reveals the autonomy of parties, since the concept of mistake is part of general contract law. She also addressed the issue how parties are able to 'redo' complex estate planning transactions rather than simply avoiding a contract for mistake. The tax authorities are generally bound by renewed agreements based on mistake, however will not recognize collusive avoidance of mistakes or collusive settlement agreements between parties. Nonetheless, these tools are powerful and often overlooked in muddy situations.

She published an elaborated version of her lecture in Trusts & Trustees: Mistake in Dutch Private Clients practice: the autonomy of parties revealed.