Kooijman autar kantoor 3

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Assets/liabilities transactions

The term assets/liabilities transaction is often heard in connection with a transfer of company ownership or shares when we hear...

Expertises Company law

Two-stage making

The two-stage making (formerly called "fideï-commis de residuo" or "making over hand") can be used for several purposes.First, it is...

E-brochure Family and Succession law

Two-tiered inheritance tax

Many people realize with alarm that in many cases inheritance tax (formerly: inheritance tax) must already be paid when the...

E-brochure Family and Succession law

Explanation of insurance

Weird question for a notary public? Well no, it's not. In fact, the majority of mortgages have a life insurance...

E-brochure Family and Succession law

Explanation of legal distribution

Summary of the contents of the will.The following numbering is the same as the numbering mentioned in the will.I. RevocationAll...

E-brochure Family and Succession law

From general community of property to limited community of property

Law change as of Jan. 1, 2018As of Jan. 1, 2018, the law has changed. The changes affect communities created...

E-brochure Family and Succession law

Two-step making and Inheritance tax

The two-stage making (formerly called "fideï-commis de residuo" or "making over hand") can be used for several purposes.First, it is...

E-brochure Family and Succession law

Gifts to children

One can donate to children because one enjoys actually giving something to the children. It is also possible to donate...

E-brochure Family and Succession law

Cohabitants and inheritance law

Since Jan. 1, 2003, legislation regarding inheritance law has changed.The law now states that upon the death of one of...

E-brochure Family and Succession law

Separating together

Your relationship is on the rocks.Everyone hopes it doesn't happen to him or her, but the figures show otherwise.In the...

E-brochure Family and Succession law

Cost of notarial work family law

Persons and Family LawInformationOur office has extensive information on wills, marriage contracts, divorces and other deeds in the field of...

E-brochure Family and Succession law

Estate distribution

How often does it happen that a father or mother, grandfather or grandmother has promised a painting, a ring or...

E-brochure Family and Succession law

Me grandpa or me grandma will

An "I-once" clause means the provision in a will in which the testator (=the one who makes the will) names...

E-brochure Family and Succession law

The mentally retarded child and inheritance law

Under current inheritance law, a mentally disabled child cannot, in principle, make a will. However, the person who has been...

E-brochure Family and Succession law

The executor of the will

Under the old inheritance law it was possible to appoint an executor of the will or codicil.Under the current law...

E-brochure Family and Succession law

Euthenasy Statement

Me,name:given names:born ataddress myself, with this declaration of will, to the physician and further to any other person who is...

E-brochure Family and Succession law

Estate planning

Estate planning, or inheritance planning, is sometimes described as a set of measures to ensure that assets pass to heirs...

E-brochure Estate planning

Parents and children: inheritance law

Since Jan. 1, 2003, legislation regarding inheritance law has changed.Most of the changes in inheritance law concern married couples (or...

E-brochure Family and Succession law

Inheritance law in brief

Inheritance law is the set of rules on the basis of which it can be determined to whom possessions and...

Guardianship

Once a child reaches the age of majority (18), he or she may dispose of their own assets. This is...

Accept inheritance or not?

Beneficial acceptance and legal liquidationIf someone dies, an heir has three options with regard to the inheritance:Accept the inheritance purely.The...

General explanation cohabitation contract

In a cohabitation contract, arrangements may be made regarding the following topics, among others:a. care obligation of the partners towards...

Living will

Table of Contents This note explains what a living will is and all the things you can arrange in a...

General terms and conditions KAN

Article 1 - DefinitionsBWBW means the Civil Code.KANKAN means the partnership Kooijman Autar Notaries, registered in the trade register under...

8 pitfalls in the new matrimonial property law

As of Jan. 1, 2018, the law has changed. The changes affect communities created after Jan. 1, 2018. If you...

Shareholders' Agreement

For a private limited company, a share transfer agreement is usually chosen when you want to sell your business in...

Shareholders' register

The register of shareholders is usually made by the notary on incorporation of a B.V. or N.V. with registered shares...

Shares

NVs and BVs are so-called capital companies and have shares. The shares give joint rights to the capital of...

Share transfer agreement Rotterdam

For a private limited company, a share transfer agreement is usually chosen when you want to sell your business...

Significant interest

Significant interest is a tax term. It refers to the situation where a private person, whether or not together...

Auditor's report

In many cases, when two legal entities want to merge with each other or a legal entity wants to...

Advice on inheritance law Rotterdam

Has someone close to you died and would you like to receive advice on inheritance law in the Rotterdam...

Advice on inheritance law in Rotterdam

Has someone close to you died and would you like to receive advice on inheritance law in the Rotterdam...

Mortgage redemption / cancellation

A mortgage loan may be repaid because the period for which the loan was granted has expired and all instalments...

Copy

A notary can issue copies of original documents. A copy is either a true copy or a written and...

Agio

Shares in the capital of a BV or NV have a nominal value. This is the amount stated in...

Act

A deed is a document containing a statement or agreement. Deeds can be divided into different categories, depending on how...

Deed of division of building

A division of flat rights is established through a notarial deed of division. This notarial deed of division establishes in...

Overall community of property

If you got married or entered into a registered partnership before 1 January 2018 and did not make any...

General law on special medical expenses

The General Act on Exceptional Medical Expenses (AWBZ) is a national insurance scheme that regulated the financing of long-term care...

ANBI

Special tax facilities apply to some foundations and other institutions. ANBIs (Algemeen Nut Beogende Instellingen) have the most far-reaching...

Apostille and long route

If a notary certifies that the person in question has indeed put his signature on a particular document, it is...

Flat right

A flat right comprises two things. On the one hand, it comprises ownership of an undivided share in the...

Start a business Rotterdam

When you want to start your own business in the Rotterdam and Schiedam area, there is a lot to arrange...

Business succession scheme

To make business succession cheaper in the event of gift or death in terms of the tax payable, regulations have...

Business acquisition Rotterdam

Is there a business takeover from third parties or within the family of a company based in Rotterdam or Schiedam...

Treatment ban

In a treatment ban declaration, you can describe whether and in which cases of hopeless and unbearable suffering you want...

Beneficial acceptance

If the debts of the estate exceed the income, as an heir, you are in principle privately liable for...

Limited duty

Ownership is the most comprehensive right. It allows you to do almost anything with what you own. However, you...

Limited community of property

You do hear it said that anyone who marries after 1 January 2018 automatically marries with prenuptial agreements. While...

Protection order

If a person cannot properly look after their financial interests themselves, it is possible to establish a guardianship. Such...

Fittings

When you believe you are owed something by someone, you can have their property or part of it seized. Attachment...

Board

Based on the articles of association, the board of a legal entity has the day-to-day management of a legal entity...

Director

A director is the person who, based on the articles of association, is in charge of the day-to-day management...

Directors' liability

If you fail to manage properly as a director, you may be held liable by the legal entity of...

Statement of competence

If something is to be signed for and on behalf of a legal entity, the opposing party will often want...

Administrator

An administrator can be appointed in a will, in a gift, but also by the cantonal judge. The administrator...

Onerous provisions

Provisions that limit the right of ownership or limited rights such as a right of emphyteusis are called onerous...

Building inspection

When buying a property, it is important to get advice on the financial, tax and legal situation. In addition...

Foreign will

If a person residing in the Netherlands or a person of Dutch nationality dies, it is not obvious that Dutch...

Incorporating a company Rotterdam

You want to incorporate a BV in Rotterdam, but what do you need to consider? The civil-law notary at Kooijman...

Certificates

Shares in the capital of an NV or BV basically have two types of rights attached to them. On...

Codicil

If you want to specify to whom your assets should belong after your death, you can record this in...

Commissioner

The role of a supervisory director is to supervise within a legal entity. The supervisory directors together form the...

Guardianship

When someone cannot manage their financial and personal affairs themselves, someone else will (have to) do so. For minors...

Participation

The concept of participation is defined differently for tax purposes than for civil law.For tax law, it refers to the...

Participation exemption

The participation exemption is a corporate tax facility that prevents profits from being taxed twice in the corporate tax sphere...

Third-party account

A third-party account (also known as a quality account) is a notary's bank account intended for payments of monies...

Director

In many legal entities, we encounter directors. Sometimes they are directors and sometimes not. In large companies, you often...

Dividend

Dividends exist when a BV or NV distributes profits to its shareholders.By law, shareholders share in the profit in proportion...

Dividend tax

A distribution on shares is called a dividend. The company has to withhold dividend tax and remit it to...

Economic ownership

In principle, when a property or a right is transferred, ownership passes in full. This means both legal and beneficial...

Sole proprietorship

The sole proprietorship is the simplest form of business. A sole proprietorship has only one owner and that is a...

Energy performance certificate (EPC)

The Energy Performance Certificate (EPC) stems from the European Energy Performance of Buildings Directive. The energy performance certificate actually refers...

Inheritance tax savings

If you acquire something as a result of someone's death, tax is due in many cases. Before 1 January 2010...

Easement

An easement is an encumbrance with which an immovable property (e.g. a plot of land) is encumbered for the...

Leasehold

The right of emphyteusis (also called emphyteusis right or leasehold right) is the right to hold and use an immovable...

Inheritance law

Inheritance law is the set of legal rules governing the inheritance of assets and the settlement of an estate...

European inheritance law regulation

With effect from 17 August 2015, the European Inheritance Law Regulation is applicable. Based on this regulation, the law...

European matrimonial property law regulation

When you have the same nationality, have always lived together in the country of your nationality and have assets only...

Euthanasia declaration

A euthanasia declaration allows you to describe whether and in which cases of hopeless and unbearable suffering you want your...

Family statute

A family charter or family covenant is a document that sets out how the family will deal with the family...

Fiscal unit

If a corporate income taxpayer has a legal and economic interest of at least 95% in the share capital of...

Posted capital

Every share in a BV or NV has a nominal value, which is the value of the share according to...

Registered partnership Rotterdam

Registered partnership is different from being registered together at the same address in Rotterdam or making a cohabitation agreement. Entering...

Silent conversion

Converting a sole proprietorship, vof or partnership into a BV, can be noisy or silent. The reason for this difference...

Certified copy

If you do not want to hand over an original document, such as a diploma, you can have a certified...

Trade register

The trade register is a public register kept by the Chamber of Commerce. The trade register lists companies, legal...

Principal

If you owe something jointly and severally, you and one or more others are each separately liable to pay the...

Matrimonial property law

Matrimonial property law is the set of legal rights and obligations for the assets and debts of spouses and registered...

Conditions of marriage

When spouses want to deviate from legal matrimonial property law or want to be sure that the matrimonial property law...

Mortgage

In common parlance, mortgage often refers to the loan taken out to finance the house or other immovable property. Actually...

Mortgage deed notary Rotterdam

A mortgage deed from a notary in Rotterdam records that the mortgagor gives a property as collateral to the mortgagee...

Insertion description

When, at the incorporation of a BV or NV, shares are paid up other than in cash or shares...

Income tax

Much of the work for which we are engaged has a tax motive. Virtually all other work has tax implications...

Private international law

Private international law, also abbreviated to IPR, is the part of the law that contains rules on situations involving...

Land Registry

The land registry is the department established by the government that maintains the public registers in respect of immovable...

Candidate notary

When a person has successfully completed the study of notarial law and works in a notary's office, this lawyer is...

Chain clause

A perpetual clause is an obligation aimed at transferring a certain personal obligation of an owner of a certain property...

Qualitative obligation

A qualitative obligation is an encumbrance with which an immovable property (e.g. a plot of land) is encumbered for...

Long legalisation procedure

The "long legalisation procedure" usually applies to the use of a document in countries not party to the apostille...

Legalisation

When you want to be absolutely sure that someone has signed a certain document, you can require the signatory...

Legitieme portie

Je hoort wel eens zeggen dat je je eigen kinderen niet kunt onterven. Hoewel je kinderen niet al hun rechten...

Life insurance

Life insuranceLife insurance can be used to ensure that there are no or fewer financial problems after death. However, it...

Share capital

You sometimes hear it said that you cannot disinherit your own children. While you cannot deprive children of all their...

Walling

When something is jointly owned and in use by the owners of different properties, it may be desirable to lay...

Mentor

If you have not made a living will and can no longer manage your affairs yourself, it is not...

Minute deed

The original copy of a notarial deed, which bears the signatures of the party or parties and the notary...

MVE

Socially Owned Property (MVE), Socially Owned Property (MGE) and Fair-Value are products used by housing associations. Under these, houses from...

Inheritance

An estate is what a person leaves behind after his or her death. An estate consists not only of money...

Shares not fully paid up

Shares of Dutch BVs and NVs always have a nominal value. This nominal value is determined in the articles of...

Notary

The Notary Act states that the office of notary entails the power to execute authentic deeds in the cases in...

Notary Schiedam

The notary near Rotterdam centre, near Schiedam, helps you with matters concerning family law, real estate, estate planning, entrepreneurship, business...

Notulen

In notulen wordt vastgelegd wat in een vergadering wordt besproken en besloten. Dat kan schriftelijk maar ook digitaal. Het is...

Sales tax

Turnover tax, also known as VAT (value-added tax), is payable on the supply of almost all products and services...

Converting sole proprietorship

Converting a sole proprietorship, vof or partnership into a BV is often more involved than people think. One reason...

Corporate forms Rotterdam

Forms of companies for your business in Rotterdam or elsewhere, can be divided into two categories. In forms of business...

Conditions precedent

When concluding a contract, it is often desirable to make a reservation. That reservation may consist of the desire...

Disinherit

Disinheritance occurs if you exclude someone who is an heir by law from being an heir by will. You can...

Completion

Completion generally refers to the moment when the contractor believes he has finished his work and wants to observe...

Building rights

A right of superficies is the right to own or acquire in, on or over an immovable property of another...

Stock option

An option right is the right to buy (call option) or sell (put option) something. By exercising the option right...

Transfer

In common parlance, the terms "sale" and "purchase" are often used interchangeably with the term "handover". If you buy...

Transfer tax

What is transfer tax?Transfer tax is the tax payable when a property is transferred into ownership.What is the transfer tax...

Pledge

A lien is a limited right given to the bank or other creditor to sell what is pledged if...

PEP

This is the abbreviation of the English Politically Exposed Person. In Dutch Politically Prominent Person (PPP).A Politically Prominent Person is...

Preferred shares

Preference shares are shares that have a preferential profit entitlement. Generally, this is expressed as a percentage of the...

Employee insurance contributions

Employee insurance insures employees against loss of income due to unemployment, disability or illness. The contributions to be paid...

Priority shares

Priority shares are shares that carry voting rights at the meeting of priority shareholders. This meeting, often called priority...

Point system rental property

The point system determines what the maximum rent of a rental property can be. If the rent is above...

Quorum

When voting within a board, members' meeting or shareholders' meeting, there are generally no rules on how many people...

Legal entity

A legal person, like a human being, is an independent bearer of rights and duties. Examples of Dutch legal...

Registered property

Immovable property and some derived rights such as leasehold rights, flat rights and building rights are registered property. Such registered...

Noisy transposition

Converting a sole proprietorship, vof or partnership into a BV, can be noisy or silent. The reason for this difference...

Having a cohabitation contract drawn up Rotterdam

Getting a cohabitation contract drawn up at Kooijman Autar in Rotterdam is a smart step as soon as you start...

SBBI

Voor sommige stichtingen en andere instellingen gelden bijzondere fiscale faciliteiten. ANBI's (Algemeen Nut Beogende Instellingen) hebben de meest vergaande faciliteiten...

Schenkbelasting

Schenkbelasting is de belasting die je betaalt als je iets geschonken krijgt. Vóór 1 januari 2010 was de wettelijke term...

Saving gift tax

Would you like to receive more information on gift tax in the Schiedam region? You will receive appropriate advice on...

Gift right

Gift tax is the tax you pay when something is gifted to you.After 1 January 2010, the legal term is...

Saving gift tax

When you gift something, tax is due in many cases. Before 1 January 2010, the legal term for this tax...

Type of shares

Type of sharesTypes of shares or letter shares are shares to which a special right or obligation attaches or which...

Statuten

Statuten van een NV, BV, stichting, vereniging of coöperatie bevatten de spelregels die naast de wettelijke regels gelden. Behalve bij...

Amendment of articles of association notary Rotterdam

An amendment of the articles of association is realised in a new notarial deed and is done by the notary...

Foundation

A foundation is a legal entity without members or shareholders. Therefore, the foundation does not belong to anyone. Although in...

Foundation administration office

Sometimes it is desirable for someone to acquire the economic interest in a particular asset, such as shares, but not...

Inheritance tax

If you acquire something as a result of someone's death, tax is due in many cases. Before 1 January 2010...

Conflict of interest

Conflicts of interest can arise in very many places. In the case of the BV, NV, cooperative and association...

Testament

In the Netherlands, a will can only be made through a notary. In such a will, you can deviate from...

Added notary

An added notary is a candidate notary who can and may perform the same activities as a notary. The difference...

Supervisors

There are several reasons to work with a supervisory, advisory or supervisory board at some point. These include the following...

Wed

The moment you get married, you promise to share joys and sorrows with each other. Dutch law before 1 January...

Two-stage making

The two-stage making (also called "fideï-commis de residuo" or "making over hand") can be used for several purposes. Firstly...

Two-house rule

From 1 February 2014, new rules will apply to two unmarried AOWs who each have their own rented or owner-occupied...

UBO

This is the abbreviation for the concept of ultimate beneficial owner of a legal entity or other legal entity...

Benefit test

If you do business through a private limited company, public limited company, or cooperative, you will like to have (part...

Trade register extract

An extract from the trade register is official proof of the registration of a company or legal entity in the...

Corporate tax

Corporation tax is the tax levied on the profits of private companies, public limited companies, cooperatives and similar foreign legal...

Residence clause

A residence clause (also known as a stay clause) is an agreement between two or more parties. This agreement ensures...

Association

An association is a legal entity with members. We distinguish two types of associations: the association with full legal capacity...

Owners' association

When an owners' association, also known as an association of owners or VvE, is formed as a result of a...

Strengthened majority

When voting within a board, members' meeting or shareholders' meeting, a simple majority generally applies. This is also called absolute...

Reject

As an heir, you have three options for dealing with an estate. You can accept purely, accept benefactorily or reject...

Guardian

A guardian is someone who takes over the care of minor children when their parents have died. To avoid...

Pure acceptance

By purely accepting an inheritance, an heir becomes entitled to (his share in) all the deceased's assets, but is also...

Inheritance tax return

Inheritance tax returns must be filed within eight months of death. From eight months after the death, a levy interest...

Expertises Family and Succession law

Settlement of estate

When someone dies, the settlement of their estate (the entirety of their assets and their debts) involves inheriting from their...

Expertises Family and Succession law

Tax savings

We like to actively advise on the tax implications of our clients' wishes. In doing so, we always look for...

Expertises Family and Succession law

Bewind

Under the law, parents manage their children's assets until their children's eighteenth birthday. If there is a guardian, he or...

Expertises Family and Succession law

Digital legacy

What happens to your Facebook, X(Twitter) account, Gmail inbox or other internet account when you pass away? How should these...

Expertises Family and Succession law

Testamentary executor

An executor must be appointed by will. Because of the role of the executor, it is important to appoint someone...

Expertises Family and Succession law

Executor service and Support & Referral service

Your peace of mind and safety, that's what it's all about! With our history dating back to the late 19th...

Expertises Family and Succession law

Registered partnership

Registered partnership is different from being registered together at the same address or making a cohabitation agreement. Entering into a...

Expertises Family and Succession law

Arrangements affected still up to date?

When preparing a deed, we take into account the personal circumstances of the parties involved and the (tax) laws and...

Expertises Family and Succession law

Pet in your will

For many people, a pet is an important buddy. For some, perhaps the most important buddy to whom everything is...

Expertises Family and Succession law

International

Possessions abroad? Dual nationality? Dutch nationality but living abroad? Getting married abroad or marrying here and living abroad? Are you...

Expertises Family and Succession law

Grandchildren

It is often thought that no more may be donated to a (grand)child than the amount exempted for gift tax...

Expertises Family and Succession law

LAT relationship

Living apart together ('living apart together'), if you do so as married or registered partners, does not affect the consequences...

Expertises Family and Succession law

Living will

In an ordinary will, you arrange everything for when you are no longer around. But what if a situation arises...

Expertises Family and Succession law

Mediation

Mediation is increasingly used to resolve disputes. In many cases voluntarily, based on a provision in a concluded agreement or...

Expertises Family and Succession law

Making relationship official

If you would like to make your relationship with your partner official, you can do so by getting married, entering...

Expertises Family and Succession law

Cohabitation contract

Living together, an important new step in your life. For unmarried cohabitants, the law contains almost no rules. The rules...

Expertises Family and Succession law

Divorce

Divorce; you all hope it doesn't happen to you. But unfortunately, for about one in three couples, it does.Whether you...

Expertises Family and Succession law

Donate

There are several reasons to donate. To help someone or a charity. Simply because it is fun. But also because...

Expertises Family and Succession law

Donations by (Lower) Belgians

Gifts by (Lower) Belgians to Dutch notaries When you receive a donation from someone living in the Netherlands, you owe...

Expertises Family and Succession law

Gift and inheritance tax rates 2022

How much gift or inheritance tax you pay depends on your relationship with the deceased and the value of the...

Expertises Family and Succession law

Gift and inheritance tax rates 2023

How much gift or inheritance tax you pay depends on your relationship with the deceased and the value of the...

Expertises Family and Succession law

Gift and inheritance tax rates 2024

How much gift or inheritance tax you pay depends on your relationship with the deceased and the value of the...

Expertises Family and Succession law

Testament

In the Netherlands, a will can only be made through a notary. In such a will, you can deviate from...

Expertises Family and Succession law

Marriage

The moment you get married, you promise to share joys and sorrows with each other. Dutch law before 1 January...

Expertises Family and Succession law

Apart

Breaking up; you all hope it doesn't happen to you. But unfortunately, for about one in three couples, it does.Whether...

Expertises Family and Succession law

Certificate of inheritance

Banks and other institutions usually require a certificate of inheritance after the death of someone. This is the only way...

Expertises Family and Succession law

Reduce own contribution for the WLZ (AWBZ)

Since 2013, equity has again played a role in determining the co-payment for care. Since January 2015, what was regulated...

Expertises Family and Succession law

Care of surviving spouse

Many cohabitants or married couples want to leave their partner well-cared for upon death. For married and registered partners, the...

Expertises Family and Succession law

Proxy

Power of attorney allows you to give another person the authority to act on your behalf. When you have given...

Expertises Family and Succession law

Guardian

A guardian is someone who takes over the care of minor children when their parents have died. To avoid the...

Expertises Family and Succession law

Guardianship

If you die along with the other parent of your children, or if the last of the two parents dies...

Expertises Family and Succession law

Modification of prenuptial agreement

How often does it happen? Prenuptial agreements are made just before the marriage in between all the preparations. After the...

Expertises Family and Succession law

Pure acceptance and retrospective protection

If, as an adult heir, you accept an estate without question, you are privately liable for the debts of the...

Expertises Family and Succession law

(New) mortgage

In common parlance, mortgage often refers to the loan taken out to finance the house or other immovable property. Actually...

Expertises Real estate, house and mortgage

Neighbourhood law

As the owner of an immovable property, you are not completely free to do as you please. You have rights...

Expertises Real estate, house and mortgage

Economic ownership

When a property or a right is transferred, ownership in principle passes in full, meaning both legal and beneficial ownership...

Expertises Real estate, house and mortgage

House abroad

If you want to buy a house abroad, you will have to deal with different (legal) rules than those that...

Expertises Real estate, house and mortgage

Buying a house

Usually, buying/selling a house will take place with the intervention of a real estate agent. But of course, it can...

Expertises Real estate, house and mortgage

House exchange

Exchanging a house is very similar to the situation where you simultaneously sell something to the same person and also...

Expertises Real estate, house and mortgage

Selling a house

You may suddenly find someone on your doorstep making an offer on your house or other real estate. In most...

Expertises Real estate, house and mortgage

New building

A new-build property often involves a purchase/construction agreement. This is the case if the contractor and the seller are the...

Expertises Real estate, house and mortgage

Sales tax

The supply of almost all products and services provided by entrepreneurs is subject to turnover tax, also known as VAT...

Expertises Real estate, house and mortgage

Our procedure when buying/selling a house

What can you expect from us and what is involved if you are buying or selling a property?If you have...

Expertises Real estate, house and mortgage

Transfer tax

Transfer tax is generally payable when acquiring immovable property.What is the transfer tax rate?From 1 January 2022, the transfer tax...

Expertises Real estate, house and mortgage

Party adviser

Thanks to our expertise in a wide range of legal areas, we are not only well placed to fulfil our...

Expertises Real estate, house and mortgage

Division into flat rights

When you buy flat rights, you have to deal with division into flats. But also when you own a building...

Expertises Real estate, house and mortgage

Real estate auction

There are many types of auctions, for example real estate or antiques auctions. As you can see, these auctions can...

Expertises Real estate, house and mortgage

Distribution

When you own something together and it is no longer wanted, you can agree that one person takes over the...

Expertises Real estate, house and mortgage

Renting / leasing

In property rentals, we know of three main types of rentals, each with its own rules:the letting of residential premises;letting...

Expertises Real estate, house and mortgage

Statute of limitations

If you have been using something that belongs to someone else for a long time, and in doing so you...

Expertises Real estate, house and mortgage

Houseboats and floating houses

For many people, living on the water is a big dream, but there are also people who want to live...

Expertises Real estate, house and mortgage

WWFT and real estate (money laundering and terrorist financing)

All real estate services provided by (candidate) notaries fall under the scope of the Prevention of Money Laundering and Financing...

Expertises Real estate, house and mortgage

Tax savings

We actively advise on the tax implications of our clients' wishes. We also look at alternatives to save more tax...

Expertises Estate planning

Investment membership

A partnership is a great vehicle to record agreements of people who want to invest together. For example, if you...

Expertises Estate planning

Certification of capability

All kinds of companies have themselves and their work processes certified. This is quite different from what is meant by...

Expertises Estate planning

Family Bank

Taking out a money loan within the family instead of from a regular lender (bank) is also known as the...

Expertises Estate planning

Family statute

A family statute ensures continuity and harmony within your family business in the Rotterdam region. In family businesses, the family...

Expertises Estate planning

Learning to manage power

Besides all those other things you try to impart to your child during parenting, it is important to also pay...

Expertises Estate planning

Donations by (Lower) Belgians

When you receive a donation from someone living in the Netherlands, you owe gift tax on it. This is only...

Expertises Estate planning

Voice

Although as a parent you try to raise your child as best you can, it is still difficult to estimate...

Expertises Estate planning

Liability

The question to what extent you are liable with your private assets plays an important role for many people when...

Expertises Company law

ANBI

An ANBI is a legal entity whose activities and assets serve the public interest for at least 90%. This can...

Expertises Company law

Tax savings

We actively advise on the tax implications of our clients' wishes. We also look at alternatives to save more tax...

Expertises Company law

Setting up a private limited company (BV) in Rotterdam

You want to incorporate a BV in Rotterdam, but what do you need to consider? The civil-law notary at Kooijman...

Expertises Company law

Depositary receipts for shares

When certifying shares in the capital of a bv or nv, the control rights (voting rights) and the economic interest...

Expertises Company law

Cooperative

A cooperative is a special kind of association. Unlike an ordinary association, a cooperative may distribute profits to its members...

Expertises Company law

Limited partnership (CV)

The limited partnership (CV) is a special form of the general partnership (vof). Unlike the vof, the limited partnership has...

Expertises Company law

Starting a business in Rotterdam or Schiedam

When you want to start your own business in the Rotterdam and Schiedam area, there is a lot to arrange...

Expertises Company law

Sole proprietorship or limited company?

Many people ask themselves whether they should run their business in a sole proprietorship or in a private limited company...

Expertises Company law

Escrow services

Escrow services refer to taking something into custody. In particular, we do so in the following situations:holding funds in our...

Expertises Company law

Mergers and demergers

MergerIn a merger of two or more legal entities (BV, NV, foundation, association, cooperative), two or more legal entities merge...

Expertises Company law

Money loan

Money is borrowed and lent on a large scale whether or not on current account. This can involve very small...

Expertises Company law

Repurchase and cancellation of shares

Sometimes it is desirable for a BV or NV to engage in the repurchase or cancellation of its own shares...

Expertises Company law

International passport for legal persons

An entrepreneur developing activities abroad has to deal with many formalities. He needs to prove that his BV exists, what...

Expertises Company law

Capital reduction

Capital reduction means that a BV or NV repays to the shareholder part of what has been paid up on...

Expertises Company law

Partnership

The partnership is a form of cooperation in which two or more persons contribute money, capital and/or labour in order...

Expertises Company law

Limited liability company (N.V.)

A public limited company is a legal entity with a capital divided into shares. The shareholders provide capital to the...

Expertises Company law

Conversion

Within the Netherlands, it is possible to convert one type of legal entity into another. For example, an association that...

Expertises Company law

Transfer and issuance of shares

Since 1 January 1993, the transfer and issue of shares in the capital of a BV can only be done...

Expertises Company law

Pledge

A lien is a limited right given to the bank or other creditor to sell what is pledged if the...

Expertises Company law

Party adviser

Due to our expertise in a wide range of legal areas, we are not only well placed to fulfil our...

Expertises Company law

Collaborate

When you want to go into business together, you can do so in many different ways. The way that suits...

Expertises Company law

Cooperation or shareholders' agreement

When working together, it is important that all noses are pointed in the same direction. At the start of the...

Expertises Company law

Foundation

A foundation is a legal entity without members or shareholders. Therefore, the foundation does not belong to anyone. Although in...

Expertises Company law

Supervisory bodies

Expertises Company law

Ultimate Beneficial Owner (UBO) and compliance

Financial institutions and all kinds of other service providers have to identify their customers. If that customer is a legal...

Expertises Company law

Association

An association is a legal entity with members. We distinguish two types of associations: the association with full legal capacity...

Expertises Company law

VOF

A general partnership (vof) is a partnership between one or more persons, also called partners, who run a business together...

Expertises Company law

Proxy

A power of attorney allows you to give another person the authority to act on your behalf. When you have...

Expertises Company law

WWFT and corporate law (money laundering and terrorist financing)

All corporate law services provided by (junior) civil law notaries fall under the scope of the Prevention of Money Laundering...

Expertises Company law

Selling a business

Selling a business is an emotional event for many people. In addition, the sale has all kinds of financial and...

Assistance with transfer of business within family by Rotterdam's home notary

Are you looking for a domestic notary in the Rotterdam area who can give you professional advice on your family...

Transfer of business to third parties

If you want to transfer your business to a third party, it is very important to determine exactly who that...

Party adviser

Because of our expertise in a wide range of legal areas, we are not only well placed to fulfil our...

Preparing to transfer company

For an entrepreneur, it is very important to start thinking about succession well before he is likely to want to...

Transfer of ship ownership

When a ship is not registered in the shipping register at the land registry (registered), the owner does not need...

Expertises Ships and planes

Mortgage on a ship

Once a ship or houseboat is entered in the shipping register (registered), it is a registry asset. Then a mortgage...

Expertises Ships and planes

Mortgage on a plane

Once an aircraft (aircraft) is entered (registered) in the aircraft register, it is a registered property. Then it can also...

Expertises Ships and planes

Registration and branding of a ship

Registration of a ship or houseboat means that the ship or houseboat is entered in the shipping register of the...

Expertises Ships and planes

Registration of an aircraft

Registration of an aircraft (aircraft) means entering the aircraft in the aircraft register of the Land Registry. The aircraft register...

Expertises Ships and planes

Nothing is certain except death and taxes

This was said by Benjamin Franklin at the creation of the United States Constitution. It remains a truism, even though...

Rente

Inmiddels hebben alle grote banken aangekondigd dat ze de negatieve rente welke zij aan de Europese Centrale Bank moeten betalen...

UBO register to be launched since 27 September 2020

All companies and other legal entities newly incorporated in the Netherlands must be registered in the UBO register immediately upon...

Judge: tax rebate also for married descendants

Aniel Autar argues in Volkskrant for generous attitude of tax authorities...

Kooijman Lambert facilitates trade mission to China

Our client Tulip United Group B.V. is organising a trade mission to China from 15 to 23 October 2010, visiting...

Transfer TBS immovable property tax-favourable next year!

From 1 January 2010 to 31 December 2010, an immovable property that has been made available can be contributed to...

Late tax assessment? No interest due!

On 25 September, the Supreme Court ruled that the tax authorities should not profit from their own inertia. What was...

Let Nuon and Essent sort out the energy label

Aniel Autar has developed a plan for VVE Belang that makes it attractive to have an energy label produced....

Aniel Autar on EPN board

The Association of Estate Planners in the Notariat (EPN) was founded on 29 June 1999 as a notarial specialists' association...

Financially prepared for the worst-case scenario

source: NRC 6 November 2010...

Supreme Court does not want to reward undeclared savers

On 18 September 2009, the Supreme Court ruled that undeclared savers in danger of being caught must also answer the...

Notary Aniel Autar deputy judge at 's-Hertogenbosch Court of Appeal

On 18 September 2009, civil-law notary Aniel Autar, associated with Kooijman Lambert Notarissen, was sworn in as a deputy justice...

Monuments have lower WOZ value

The Arnhem court issued a surprising ruling on 15 April 2009. What was the case? The owner of an immovable...

Give something extra to your children this year

Next year, gifting to children will become more expensive. The gift rate of 5 and 8 per cent will be...

New inheritance law finally in force on 1 January 2010

The ball is in the court! The Senate has just passed the bill amending the Inheritance Act 1956 (bill 31930)...

Two-step will popular after broadcast Tros Radar

Many Dutch people still pay inheritance tax unnecessarily. On 1 March 2010, Tros Radar paid attention to this issue. In...

Flexibilisation of BV law and partnerships closer to completion

This week, the Lower House approved the bill to simplify and flexibilise BV law. Just before its Christmas recess, the...

ANBIs must apply for new order

As a result of the new succession law (intended date of entry into force: 1 January 2010), ANBI (Algemeen Nut...

SP advocates higher inheritance tax exemption and penalty on savings

On 12 October, State Secretary De Jager's bill on modernising the inheritance law will be debated in the Lower House...

End of monument transfer tax exemption

Earlier this year, we reported that in a Policy Decision of 10 June 2009, the State Secretary of Finance had...

17 November 2009: Real estate symposium

The seminar that Kooijman Lambert notaries offers its relations working in the real estate practice every year will focus on...

Lower house approves new inheritance law

Today, the Lower House agreed to amend the Inheritance Act (bill 31.930). If the Senate also agrees to the bill...

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