Best Trusts Lawyers in Delft

About Trusts Law in Delft, Netherlands

The Netherlands is a civil-law jurisdiction and does not have the same long history of common-law trusts as Anglo-American systems. That said, Dutch law and practice accommodate trust-like arrangements in several ways. Foreign trusts can be recognised in the Netherlands under rules of private international law, and since recent reforms the Dutch legal system also provides domestic trust-style devices that perform many of the same practical functions.

In practice residents and businesses in Delft commonly use a mix of structures to achieve trust-like results: foreign trusts when international tax or estate planning requires them, Dutch foundations - called stichtingen - to hold and manage assets, and a statutory fiduciary instrument often referred to as a fiducie for certain security and asset-separation purposes. Professional trustees and trust offices, notaries and specialised lawyers frequently work together to implement and manage these arrangements within Dutch regulatory and tax frameworks.

Why You May Need a Lawyer

Trusts and trust-like structures interact with many areas of law - property, contract, tax, corporate and inheritance law. A lawyer can help at every stage, including:

- Choosing the right vehicle: deciding whether a foreign trust, a Dutch fiducie, a stichting, a fund or another structure best fits your goals.

- Cross-border issues: applying the correct law when assets, beneficiaries or trustees are in different countries.

- Tax planning and compliance: assessing inheritance tax, income tax and corporate tax consequences and preparing filings.

- Registration and transparency obligations: ensuring compliance with beneficial-owner registration and anti-money-laundering rules.

- Drafting and governance: preparing trust deeds, statutes for a stichting or fiducie contracts with clear trustee duties, powers and reporting rules.

- Dispute resolution: representing trustees, beneficiaries or creditors in litigation or negotiation when disputes arise.

Local Laws Overview

Key legal features you should know when considering a trust or trust-like structure in Delft and the Netherlands generally include:

- Recognition of foreign trusts - Dutch courts will recognise trusts created under foreign law as a matter of private international law when that law governs the relationship. Recognition does not automatically mean the trust is treated identically for all domestic purposes, such as taxation or property transfer, which may be subject to Dutch rules.

- Domestic fiduciary instrument - Dutch law provides statutory mechanisms that allow the transfer of assets to a fiduciary for a specific purpose, enabling separation of ownership without full alienation. These instruments are often used for security interests or to ring-fence assets.

- Foundations (stichtingen) - a stichting is a flexible, widely used vehicle that has no shareholders and can hold assets, operate charities, or act as the controlling shareholder of companies. It is commonly used in estate planning and asset management.

- Transparency and beneficial ownership - legal entities that hold assets are subject to beneficial-owner disclosure obligations. Trusts and trust-like arrangements often trigger reporting, especially for regulated trust-service providers and entities that register with the Chamber of Commerce.

- Tax and insolvency considerations - the tax treatment of trust assets depends on the legal classification of ownership and the residence of trustees and beneficiaries. Asset transfers into trusts may be reviewed by tax authorities or insolvency practitioners if there are creditor concerns.

- Regulation and supervision - trust service providers, notaries and financial intermediaries must comply with anti-money-laundering rules, client due diligence and, where applicable, supervision by financial authorities.

Frequently Asked Questions

What is a trust under Dutch law and is it the same as an Anglo-American trust?

Dutch law does not have an identical native trust institution like common-law systems, but it recognises foreign trusts and provides domestic alternatives that achieve similar outcomes. For many purposes you will instead see use of a fiducie or a stichting which perform trust-like roles in the Netherlands.

Can I set up a trust in Delft?

You can enter into trust or trust-like arrangements while resident in Delft, but the practical approach is often to use a Dutch fiduciary instrument or a stichting depending on your objectives. If you need a foreign trust, you can still be a beneficiary or a settlor of a foreign trust, but local legal and tax consequences must be assessed.

How are trust assets taxed in the Netherlands?

Tax consequences vary with the structure, the residency of parties and the nature of the assets. The Dutch tax authority looks at who is treated as the owner for tax purposes, the residence of beneficiaries and trustees, and whether any income or capital gains are taxable under Dutch law. Estate and gift taxes may apply to transfers to or from trust-like entities.

Are foreign trusts recognised by Dutch courts?

Yes, foreign trusts are generally recognised under private international law principles. Recognition means the trust can be acknowledged, but Dutch courts and authorities may still treat the arrangement differently for specific domestic rules such as taxation, property transfer, or insolvency law.

What is a stichting and when should I consider using one?

A stichting is a Dutch foundation without shareholders that can hold assets for a specified purpose. It is commonly used in estate planning, asset protection, charitable activity and corporate governance structures. A stichting is a good option when you want a separate legal entity to hold assets and operate under formal governance rules.

What is a fiducie and how does it differ from a trust?

A fiducie in Dutch law is a statutory fiduciary arrangement allowing separation of ownership for specific purposes, such as collateral or asset segregation. It is narrower and more formalised than an Anglo-American trust but serves many of the same practical needs where full trust law is not available domestically.

Do I have to disclose beneficiaries or register a trust in the Netherlands?

Disclosure requirements depend on the vehicle used and applicable rules. Legal entities often must register beneficial owners with the UBO-register, and trust-service providers must comply with anti-money-laundering client identification rules. Even where a formal registry does not apply, trustees and fiduciaries face transparency and reporting obligations to banks and authorities.

Can a trust protect assets from creditors in the Netherlands?

Trusts and trust-like structures can provide a level of asset separation, but protection is not absolute. Transfers that are intended to defraud creditors may be set aside, and Dutch insolvency law and tax law include tools that can reclassify or collapse arrangements in certain circumstances. Proper legal and timing advice is essential.

What duties does a trustee or fiduciary have under Dutch law?

Trustees and fiduciaries owe duties of care, loyalty and proper administration to beneficiaries and must follow the terms of the trust deed or contract. They must keep accurate records, act in the beneficiaries best interests, avoid conflicts of interest and comply with reporting and regulatory duties.

How do I find and appoint the right lawyer or notary in Delft?

Look for a lawyer or notary with experience in trusts, cross-border estate planning and the specific instrument you plan to use. Ask about relevant experience, how they coordinate with tax advisers and notaries, fee structure and engagement terms. A clear written engagement letter is important before work begins.

Additional Resources

For reliable support and more information consider these types of institutions and organisations in the Netherlands:

- Dutch Bar Association - professional standards and lists of qualified lawyers.

- Royal Dutch Notarial Association - guidance on notarial matters and contacts for notaries who handle fiduciary transfers and deeds.

- Dutch Tax Authority - resources on tax consequences for estate planning and cross-border transactions.

- Chamber of Commerce - registration and beneficial-owner information for legal entities.

- Financial regulators and anti-money-laundering authorities - for rules affecting trust service providers and reporting obligations.

- Legal Aid Board - information about access to subsidised legal assistance if you meet eligibility requirements.

- Hague Conference on Private International Law - background materials on international recognition of trusts and related conventions.

Next Steps

If you are considering a trust or trust-like arrangement in Delft, follow these practical steps:

- Clarify your objectives - list the assets, beneficiaries, intended outcomes and any cross-border aspects.

- Gather documents - wills, property deeds, corporate records, passports and tax residency information for relevant parties.

- Consult a specialist - schedule an initial consultation with a lawyer or notary experienced in trusts and international estate planning; include a tax adviser if possible.

- Ask key questions at the first meeting - about the recommended structure, tax consequences, registration requirements, trustee duties, costs and timeline.

- Obtain a written engagement letter - confirm scope of work, fees, billing arrangements and communication expectations.

- Comply with registrations and reporting - work with your adviser to complete any UBO registration, tax filings or AML checks required by Dutch law.

- Review periodically - once established, trusts and foundations should be reviewed regularly for changes in law, family circumstances or tax rules.

Starting with clear goals and trusted local advisers will help you choose the right structure and remain compliant with Dutch legal and tax requirements. If you would like, prepare a summary of your situation and questions before meeting a professional in Delft to make the most of your consultation.