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November 28, 2019

Who owns the MFA/IKC?

Schools, childcare, municipalities, sports, care and welfare organizations are increasingly joining forces for a new sustainable building in which they can house together. A complex and dynamic process involving a substantial investment. Despite 15 years of experience, it is still a challenge to design such buildings properly in a legal sense. The money comes from different pots (public and private), there are different tax regimes and the exploitation is sometimes uncertain.


Given the current situation, we once again took up the subject at the end of 2019 and mapped out the legal possibilities surrounding the ownership of an MFA and IKC, as well as the experience with such buildings.

get what?

  • Overview of legal forms of IKCs and MFAs

  • Experience with these forms based on practical examples

  • Insight into the choice aspects, including tax consequences

bring what?

Own experience and questions.


  • Short presentation ownership models

  • Explanation of considerations/choices based on practical examples  

  • Discussion about possibilities and limitations and the advantages and disadvantages of choices in practice

  • Summarized in a selection scheme

For whom?

Municipalities, schools, care and welfare organizations and corporations.

With whom?

  • local authority

  • corporation

  • Experts, including Alexandra Boot of Boot Advocaten and a VAT expert. 

  • Moderator

Alexandra Jurgens-Boat

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