This page contains a list of recent publications in English. For publications in Dutch, see the Dutch site. Downloaded publications may never be used as a reference in a specific case nor copied for commercial reasons.
The Netherlands as seen by a UK resident - Private Client Business, Sweet Maxwell 2023 / 1
Publication in 'Private Client Business' published by Sweet & Maxwell, 2023/ 1 on 'The Netherlands seen by a UK resident' written by Dr. Ineke A. Koele.
Excessive giving to charities ? The Patagonia revolution is stifled
Ineke wrote recently a pamflet in the periodical Fiscal Tijdschrift on Wealth (December 2022), which is informally translated below:
"Excessive Giving to charities” - Patagonia revolution is stifled
'But if thought corrupts language, language can also corrupt thought' - George Orwell , 1984
Philanthropists who donate their assets away to charities are, in the terminology of our legislator, engaged in 'Excessive Giving', while because of the defiscalisation of these gifts in our tax law, according to the Ministry of Finance, a large part of the 'budgetary impact of the gift deduction' is utilised.
Stewardship purpose planning with Dutch private foundations in an international context
There is a growing interest of wealthy families in stewarship ownership planning, which stems from developments in society and an increased awareness on the wise long-term use of wealth in a modern society, following long-standing examples in the North European culture.
The location of Family Charity: the Netherlands and beyond
A chapter in the 2021 published book: Family Philanthropy by Globe Law and Business.
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. Koele provides a thorough commentary on the new report issued by DAFNE/ EFC on the regulatory and political challenges philanthropy is facing and the ways to go forward.
Dutch foundations - ANBI or not ANBI
With Brexit on the agenda, there is increased attention for the use of charitable organizations in the Netherlands. Ineke Koele explores the use of Dutch foundations, including the ANBI Regime, in the STEP Journal of July 2017.
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.
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.
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 (downloadable below).
The Dutch Private Foundation provides an alternative paradigm for sustainable asset protection purposes.
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.Beneficiaries do not have any interest in the Dutch foundation, whilst the family may retaincontrol over the autonomous board by various indirect means.
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
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 global emergence of philanthrocapitalism
The worldwide rise of hybrid structuring at the seam of profit and non-profit organizations. Published in Summer 2013, Offshore Investment
International Charitable Giving
Oxford University Press, 2012, author Chapter: the Netherlands
Trends International Philanthropy
Trends, opportunities and pitfalls in International Philanthropy, in Offshore Investment Magazine, July/ August 2012
Where to locate an International Charity
On the important location factors for establishing an international operating charity, published Summer 2011 OI
'How Will International Philanthropy be Freed from Landlocked Tax Barriers?'
Ineke A. Koele: How Will International Philanthropy be Freed from Landlocked Tax Barriers ?, European Taxation September 2010
Fears and fantasies re trusts
Fears and fantasies regarding trusts and other purpose funds, Fiscaal Tijdschrift Vermogen, June 2009.