The article makes iot clear that an earlier article by the same authors is by no means focused on tax planning or tax avoidance, but rather on the contrary: The consequences, under civil law, that some earlier existing possibilities for tax planning no longer exist. Earlier, it was possible for a person to decide in his or her last will and testament that a foundation, being his or her heir, should inherit a portion of shares in a company without causing immediate taxation in the deseased's estate, the foundation succeding in the latent tax burden attached to the shares. As this is no longer possible, the authors analyze what this means to wills already establiched, but not adjusted according to the new regime, as well as what should be the consequences fopr new testants establiched under the new regime.