As of November 1, 2022, the Dutch UBO-register for trusts (“the Trust Register”) entered into force.  The Trust Register entails that an ultimate beneficial owner (“UBO”) of a trust or any trust-like legal arrangement must be registered. Furthermore, certain details about the trust or trust-like legal arrangement must be included in the Trust Register. The Trust Register will co-exist with the “regular” UBO-register for Dutch companies and other legal entities.

Have you built up capital / wealth and do you want control over how your wealth is distributed after you pass away? Your estate planning must be arranged properly to achieve this. Because your personal situation and your wishes can change continuously, it is important that you periodically check whether your estate planning is in line with your current wishes and expectations.

As crypto and blockchain are becoming more and more popular under private investors, the question how these investors should deal with taxation of these assets also becomes more important. The answer to this question is outlined below and, in addition thereto, we provide some practical guidance regarding these kind of investments.