Best Trusts Lawyers in Ommen

About Trusts Law in Ommen, Netherlands

Ommen is subject to national Dutch law, which is a civil law system. Traditional Anglo American trusts are not a native Dutch legal vehicle. Even so, Dutch private international law allows recognition of foreign trusts that are valid under their governing law, particularly in line with the Hague Trusts Convention framework. In practice, people in Ommen often work with Dutch alternatives that deliver trust like outcomes, such as a foundation, a share administration foundation often called a STAK, a testamentary administration known as bewind, or a contractual fund such as a fonds voor gemene rekening.

For residents of Ommen with ties abroad there can be cross border issues. A foreign trust can be recognized for purposes such as segregating assets and identifying trustees and beneficiaries, yet Dutch tax and reporting rules may treat that same trust differently from how it is treated where it was created. This means it is common to coordinate notarial, tax, and compliance advice locally, even when the trust itself is foreign.

Why You May Need a Lawyer

You may need a lawyer or civil law notary if you are moving to the Netherlands and are a settlor, trustee, protector, or beneficiary of a foreign trust. You may also need help if you plan to create a Dutch structure to achieve trust like goals, for example a STAK for business succession, a foundation for charitable or family purposes, or a testamentary bewind to protect minors or vulnerable heirs. Legal advice is often essential when you need to understand Dutch tax attribution rules for trusts, Dutch gift and inheritance tax on transfers into or out of a trust, registration and disclosure duties for ultimate beneficial owners, or anti money laundering compliance for trust and company service providers.

Other common situations include resolving disputes among beneficiaries, changing trustees, winding up a structure while safeguarding Dutch tax positions, using usufruct and administration clauses in a will to provide for a spouse and children, protecting family assets in a divorce or creditor scenario, and coordinating Dutch law with the governing law of the trust and the law of any other relevant countries.

Local Laws Overview

Recognition of foreign trusts. Dutch private international law recognizes foreign trusts when they are valid under their governing law. The applicable law can be designated in the trust instrument, and if not, the law with the closest connection generally applies. Recognition of the trust as an arrangement is distinct from Dutch tax and regulatory treatment.

No domestic trust vehicle. Dutch civil law does not provide a domestic common law style trust. Dutch alternatives are widely used. A foundation or a STAK can separate control and economic rights. A testamentary or inter vivos bewind can place assets under administration for beneficiaries. These devices operate under the Dutch Civil Code and must be tailored carefully to the desired outcomes.

Tax attribution rules for separated private wealth. The Dutch income tax system includes specific rules for separated private wealth often referred to as the APV regime. In many private trust situations the assets and income of a foreign trust are attributed for Dutch tax purposes to the settlor or to certain beneficiaries. The precise outcome depends on control, discretion, beneficiaries, and documentation. Transfers into or out of a trust can also trigger Dutch gift or inheritance tax.

Gift and inheritance tax. Transfers by a Dutch resident settlor into a foreign trust may be treated as taxable gifts. Distributions to Dutch resident beneficiaries may be taxed as gifts or as income depending on the facts. On death, Dutch inheritance tax can apply to trust assets attributed to a Dutch resident decedent. Valuation, step up and double tax relief require careful analysis.

Income and wealth tax. For Dutch residents, income and gains arising in or attributed from a trust may fall into Box 1, Box 2, or Box 3, depending on the nature of the assets and the level of influence. Trust interests may be treated as transparent. Documentation and consistent reporting are critical.

Registration and transparency. Trustees with a Dutch nexus can have obligations to identify and register the ultimate beneficial owners of the trust or of similar legal arrangements in the Dutch trust and similar arrangements register. Dutch entities such as foundations are also subject to UBO registration. Failure to register can lead to penalties.

Supervision of trust and company service providers. Dutch trust offices providing corporate services are supervised under the Dutch Trust Offices Supervision Act 2018. If you use such services for holding or structuring assets, customer due diligence, source of funds checks, and ongoing monitoring will apply under anti money laundering rules.

Succession planning and forced heirship. The EU Succession Regulation allows a person to choose the law of their nationality to govern their worldwide succession. Dutch forced heirship gives children a reserved claim known as the legitime. Dutch courts will examine whether a trust or similar arrangement unlawfully frustrates forced heirship or creditors. Wills and prenuptial or marital agreements should be coordinated with any trust or Dutch alternatives.

Matrimonial property and creditor protection. Since 2018 the default Dutch matrimonial regime is a limited community of property. Transfers to trusts or foundations can be scrutinized if they prejudice a spouse or creditors, and may be voidable. Documenting intent and fair value is important.

Local practice and courts. Probate, family, and many civil disputes in the region are handled by the District Court of Overijssel. Real estate must be registered with the Dutch Land Registry. Dutch civil law notaries in or near Ommen handle wills, prenuptial agreements, deeds for foundations and STAKs, and property transfers.

Frequently Asked Questions

Are trusts valid in the Netherlands?

The Netherlands does not provide a domestic common law trust, but it recognizes foreign trusts that are valid under their governing law. Recognition does not mean the same tax or reporting treatment applies as in the jurisdiction of creation.

Can a Dutch notary create a common law trust for me?

No. A Dutch notary cannot create a common law trust under Dutch law. If you need trust like outcomes within Dutch law, the notary can draft a foundation, a STAK, a will with administration and usufruct clauses, or other devices that replicate certain features of a trust.

How are foreign trusts taxed for Dutch residents?

Many foreign trusts that hold private family wealth are treated as transparent for Dutch tax purposes under the separated private wealth rules. Income and assets may be attributed to the settlor or to certain beneficiaries. Transfers and distributions can also trigger Dutch gift or inheritance tax. The exact outcome depends on control, discretion, beneficiaries, and the trust deed.

What is the APV regime?

The APV regime is a Dutch tax framework for separated private wealth. If assets are placed into a vehicle such as a foreign trust or a foundation that primarily benefits private individuals, the assets and income are often attributed back to the settlor, or in some cases to beneficiaries. The aim is to prevent tax avoidance by separation of legal and beneficial ownership.

Do I have to register my trust in the Netherlands?

Trustees with a relevant Dutch connection can be required to register the trust and its ultimate beneficial owners in the Dutch trust and similar arrangements register. Separately, Dutch entities such as foundations must register their UBOs. Whether you must register depends on where the trustee is established or resides and where the trust has its connections or activities.

How are distributions to me as a beneficiary taxed?

Distributions can be taxed differently depending on whether the trust is treated as transparent or non transparent for Dutch purposes. They can be viewed as already attributed income, as gifts, or in some cases as income in Box 1, Box 2, or Box 3. The character, source, and documentation of the distribution matter.

Can I use a STAK instead of a trust?

A STAK is a Dutch share administration foundation that holds legal title to shares and issues depositary receipts to the economic owners. It can separate control and economics, and is often used for business succession and governance. It is not a trust, but it can achieve similar outcomes in specific cases when properly structured with tax and legal advice.

Will Dutch forced heirship override my trust planning?

Dutch forced heirship gives children a reserved claim. If Dutch law governs your succession, attempts to defeat forced heirship using a trust or similar arrangement can be challenged. If another law governs your succession under the EU Succession Regulation, Dutch tax or clawback rules can still affect lifetime transfers. Careful coordination is needed.

I am moving to Ommen and already have a foreign trust. What should I do?

Before becoming Dutch tax resident, gather your trust deed, amendments, letters of wishes, financial statements, and trustee details. Obtain Dutch tax and legal advice to assess attribution, reporting, and registration duties, and to consider pre arrival steps such as distributions or restructuring. Update your will and powers of attorney to work with Dutch law.

Can a Dutch court replace a trustee or resolve trust disputes?

Dutch courts can address disputes and grant relief when there is sufficient Dutch nexus such as Dutch resident parties or assets. They will apply the governing law of the trust on trust issues while applying Dutch procedural law and Dutch mandatory rules. Local counsel can assess jurisdiction and strategy.

Additional Resources

Dutch Tax and Customs Administration for guidance on income tax, gift tax, and inheritance tax relating to trusts and separated private wealth.

Dutch trust and similar arrangements register for trustees with a Dutch nexus who must register ultimate beneficial owners.

Chamber of Commerce for UBO registration obligations of Dutch legal entities such as foundations and for business registrations.

Royal Dutch Association of Civil law Notaries for information about notarial services, wills, foundations, and STAKs.

De Nederlandsche Bank for supervision of trust and company service providers operating in the Netherlands.

District Court of Overijssel for probate, family, and civil matters in the Ommen region.

Dutch Land Registry for property ownership and registrations affecting real estate.

Municipality of Ommen for civil registry matters and local administrative information that can affect estate and family status records.

Hague Conference on Private International Law for background on the international framework for trusts recognition.

Next Steps

Clarify your objectives. Decide whether you need to recognize and maintain an existing foreign trust, unwind or restructure it, or use Dutch law alternatives such as a foundation, a STAK, or a will with administration or usufruct.

Collect documents. Gather the trust deed, amendments, letters of wishes, trustee and protector details, account statements, appraisals, prior tax returns, and any legal opinions. If you consider a Dutch alternative, collect corporate documents, shareholder registers, and family status records.

Assess tax and registration. Ask a Dutch tax adviser to map out attribution under the APV regime, income and wealth tax treatment, gift and inheritance tax exposure, and available relief under treaties. Confirm UBO and trust register duties and timing.

Engage local professionals. Speak with a Dutch civil law notary about wills, a foundation or STAK deed, prenuptial or marital agreements, and property transfers. Retain a lawyer to coordinate cross border issues, dispute risk, and creditor or forced heirship exposure.

Coordinate governing law and succession. If you have multiple nationalities or assets in several countries, consider a choice of law under the EU Succession Regulation and align it with your trust or Dutch structure. Update your will and any letters of wishes accordingly.

Implement and monitor. Execute deeds and filings, register UBOs where required, update banking and asset registers, and calendar annual compliance. Review the structure after life events such as marriage, divorce, birth of a child, relocation, or a significant change in wealth or business activities.

This guide is for general information only. Always obtain tailored advice from a qualified Dutch lawyer, notary, and tax adviser before taking action.