Inheritance tax

Parents

In an explanation of IKEA's complex corporate structure, Ingvar Kamprad stated to the authors of a Swedish documentary that tax efficiency was "a natural part of the company's low-cost culture".[2] Sweden had in 1982 very high Inheritance tax for larger fortunes, and the tax on the profit of selling stocks to pay for the tax was added. The foundation also provides an anti-takeover protection scheme for IKEA.[7] The Dutch Tax Service at that time applied the "Institution for General Benefit" (algemeen nut beogende instelling, ANBI) status to the Stichting IKEA Foundation.[8] According to the ANBI register in the Netherlands, Stichting INGKA Foundation lost ANBI status in 2010, but was registered as an ANBI from January 1, 2008, until January 1, 2010. Due to changes in Dutch tax law,[9] Stichting INGKA Foundation does not currently hold ANBI status.[10][11]
Sovereign to sovereign inheritance law