Publications

I am very much in favor of families gathering around the table to discuss future estates with each other in harmony and contracting about them. It is often said that this is not possible under Dutch law, but this is only very partially correct.

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.

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  Intro Philanthropists who donate their assets away to charities[1] 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.

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.

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

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.

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.

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.  

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.

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.

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 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 You (probably) didn't know about Philanthropy in the Netherlands, column by Ineke A. Koele in Philanthropy Impact Winter 2013/14

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

Oxford University Press, 2012, author Chapter: the Netherlands

 Trends, opportunities and pitfalls in International Philanthropy, 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.