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Tax court approach to the Dutch Stichting Administratiekantoor: Transparent or non-transparent?

Original: “Finanzgerichtliche Annäherung an die niederländische Stichting Administratiekantoor: Transparent oder intransparent?”

The Dutch foundation in the form of the Stichting Administratiekantoor ("STAK") is the subject of two recent tax court rulings. In an article for DER BETRIEB Steuerboard, POELLATH professionals Dr. Marcus Niermann and Joshua Fisher discuss the implications of these rulings for their treatment under German tax law.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, June 13, 2024
Authors: Dr. Marcus Niermann, Joshua Fisher
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