Wealth planning in the Netherlands. Issue 4 (2nd March 2018)

• Record Type: Journal Article
• Authors: Graham, John
• Is Part Of: Trusts & trustees. Volume 24:Issue 4(2018)
• Page Start: 332
• Page End: 337
• Publication Date: 2018-03-02
• Subjects: Trusts and trustees -- Periodicals; 346.05
• DOI: 10.1093/tandt/tty024
• Languages: English
• ISSNs: 1363-1780

Abstract

Abstract: Wealth planning in the Netherlands has rather different requirements compared to planning in many other countries because the tax treatment of certain types of income differs substantially from most other countries. This is particularly the case with respect to income tax on unearned income, estate tax, and taxes on real estate. There are also certain facilities for expatriates which can be useful when investing in the Netherlands. Other aspects that also need to be taken into consideration when investing in the Netherlands are asset protection and the ultimate beneficial ownership (UBO) register.