Private Foundation (“SPF”)


The Private Foundation (PF), or Stichting Particulier Fonds in Dutch, can be compared with the Common Law trust. Like the trust, the Civil Law Private Foundation can be used to separate the legal and beneficial ownership. This can be attractive for international tax and (family) estate planning, income deferral and asset protection. Contrary to the trust, the Private Foundation is a legal entity in its own right, so no further entity is needed for the holding of assets. This makes it more cost efficient.

In contrast with a common foundation, a Private Foundation can make to the discretion of the Director distributions to its incorporators or to others, out of its income or its assets. It can have any legal purpose, however it may not perform any commercial business. Yet, holding and managing its own assets is allowed.

Click for more information about Private Foundation.




If you have any questions please feel free to contact us by phone (+5999 461 1401) or via this form:

Fields marked with * are required.
You can also visit the Trustmoore homepage for more information about us.