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.

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. Holding Foundations are generally overlooked although they provide a purpose-driven ownership structure with a stewardship governance that avoids family conflicts, taxation and dispersed ownrship affecting the family business. The authors combine their experiences and insights from Denmark and the Netherlands with shareholder foundations of enterprises.

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. Some of the views of the report are in contradiction to the results of her research. Contrary to the results of the report, she advocates for action by the non-profit sector and for all stakeholders involved, to address the issue of proper control in full.

The Commentary has also been published on the digital forum De Dikke Blauwe.


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.


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 Netherlands tax system in relation to public interest generosity is still lacking behind in relation to more developed law systems in this area, such as the United Kingdom and the United States. She endeavors the Dutch government not to compete with the 'private initiatives' in society, but instead to support its further development, which is pivotal to our democratic society.

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.

Trusts & Trustees, Oxford University Press, February 2016, p. 140-145. 

The Dutch Private Foundation provides an alternative paradigm for sustainable asset protection purposes. Due to its legal autonomy, it is less vulnerable to ‘inflammation’ and family conflicts if compared to a discretionary trust. A comparison with other continental foundation legislations shows that the Dutch foundation model is rather different in more than one respect.

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

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 is a robust and flexible tool for managing private wealth.
Beneficiaries do not have any interest in the Dutch foundation, whilst the family may retain
control over the autonomous board by various indirect means. If the assets originate from
non-residents exclusively, the use of a Dutch foundation may be very tax efficient.

Trusts & Trustees, Oxford University Press, 2014

Oxford University Press, 2012, author Chapter: 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

The worldwide rise of hybrid structuring at the seam of profit and non-profit organizations. Published in Summer 2013, Offshore Investment

Recent Trends in International Philanthropy: opportunities and pitfalls, described by Dr. Ineke A. Koele in Offshore Investment Magazine, July/ August 2012

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

Ineke A. Koele: How Will International Philanthropy be Freed from Landlocked Tax Barriers ?, European Taxation September 2010

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

Dr. Koele wrote a critical opinion on the draft legislation on the so-called APV regime, the transparency regime for tax purposes that has been enforced as of 1 January 2010 regarding trusts, and other discretionary type of purpose funds.

Three types of Appropriate Dispute Resolution and prevention: from Negotiation, via Mediation, to Conciliation

Fortunately, there are lawyers who have never embraced the tournament model and instead focus on results and interests rather than battles and positions.