Decree on tax treatment of trusts

Journal
Haaren, J. van
Netherlands
European Taxation 2000 (Volume 40), No. 6
FormatPDF
EUR
40
| USD
45 (VAT excl.)

The Anglo-American trust is unknown in the Dutch civil law. A recent ministerial decree now makes it possible for a taxpayer, under certain conditions, to obtain an advance ruling on the tax treatment of a trust.