TRUSTS IN THE NETHERLANDS

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DISTRIBUTION TO

BENEFICIARY

GIFT FROM SETTLOR TO BENEFICIARY

GIFT TAX CAN BE APPLICABLE

IMPORTANT QUESTION:

IS SETTLOR RESIDENT OF

NETHERLANDS, ACTUAL OR DEEMED?

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DISTRIBUTION TO BENEFICIARY GIFT FROM SETTLOR TO BENEFICIARY GIFT TAX CAN BE APPLICABLE IMPORTANT QUESTION: IS SETTLOR RESIDENT OF NETHERLANDS, ACTUAL OR DEEMED?

IF SETTLOR NOT RESIDENT IN THE NETHERLANDS – USUALLY NO TAX BEWARE REVERSE SITUATION WITH DUTCH RESIDENT SETTLOR AND FOREIGN BENEFICIARIES – COULD BE DOUBLE TAX

Page 1 and 2: TRUSTS IN THE NETHERLANDS BERT GROO
Page 3 and 4: DISCRETIONARY TRUST “OWNED” FOR
Page 5: • IF TRUST SUBJECT TO AT LEAST 10
Page 9 and 10: FOUNDATION (STICHTING) OFTEN USED T
Page 11 and 12: OFTEN USED IN SUCCESSION SITUATIONS

TRUSTS IN THE NETHERLANDS

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