Manege-arrest bepaalt fiscale behandeling schenkingen aan stichtingen

The Dutch Supreme Court's 1999 "manege ruling" is crucial in determining whether capital increases through donations to foundations can remain outside corporate income tax. In practice, this ruling is frequently cited when a foundation that operates a business and is therefore subject to corporate income tax receives a donation. The decision provides important guidance on the tax treatment of such financial strengthening measures for foundations engaged in commercial activities.