Universiteit Leiden

nl en


Scheiding van zeggenschap en belang in de familiesfeer

On 1 October 2020, Arianne de Leeuw defended her thesis 'Scheiding van zeggenschap en belang in de familiesfeer'. The doctoral research was supervised by Prof. F. Sonneveldt and Prof. A.O. Lubbers.

Arianne de Leeuw
01 October 2020
Leiden Repository

The research regards the civil law and fiscal aspects of (testamentary) administration, the exchange of assets for depositary receipts and trusts/entities that qualify as separated private estates as defined by the Dutch Income Tax Act 2001. The civil law research focuses on the question to what extent these legal arrangements can be used to create a durable division between control and beneficial ownership, both generally and in relation to the Dutch forced heirship rules. In addition the Dutch fiscal consequences have been analysed, with a focus on personal income tax and gift and inheritance tax. In case of fiscal impediments the analysis includes the question whether these impediments are caused by imperfections in Dutch fiscal law and proposals to remove these impediments have been made.

This website uses cookies.  More information.