Publications

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 location of Family Charity: the Netherlands and beyond

A chapter in the 2021 published book: Family Philanthropy by Globe Law and Business.
View publication

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.
View publication

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.
View publication

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.  
View publication

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.
View publication

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.
View publication

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.
View publication

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.
View publication

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
View publication

Family Business Lasting Legacy Planning

On Family Businesses and succcesful transitions to the NextGen through Lasting Legacy planning, Philanthropy Impact issue 7 2015
View publication

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
View publication

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
View publication

International Charitable Giving

Oxford University Press, 2012, author Chapter: the Netherlands
View publication

Trends International Philanthropy

 Trends, opportunities and pitfalls in International Philanthropy, in Offshore Investment Magazine, July/ August 2012
View publication

Where to locate an International Charity

On the important location factors for establishing an international operating charity, published Summer 2011 OI
View publication

'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
View publication

Fears and fantasies re trusts

Fears and fantasies regarding trusts and other purpose funds, Fiscaal Tijdschrift Vermogen, June 2009. Dr.
View publication