Hof: ontbonden stichting blijft bestaan bij resterende baten

The Dutch Court of Appeal in 's-Hertogenbosch ruled that a dissolved foundation continues to exist if assets are later discovered and the estate has not been settled. A pigeon-breeding foundation dissolved on December 31, 2017, initially reported having no remaining assets. However, the tax inspector found the foundation still held approximately €19,449 in assets and maintained active bank accounts years later, indicating the foundation never ceased to exist. Consequently, the tax assessments for 2014-2016 were validly issued and the foundation could lodge objections and appeals.