Dutch Tetra Pak

"Dutch Tetra Pak then transferred the shares to the two Dutch holding companies Hansra BV and Yora BV, which in turn were owned by the two Liechtenstein family foundations Hansra and Yora (formerly Gadsra), which had previously taken over Socomer and Cordotex. The shares went to the Netherlands due to the country’s favorable tax rules for capital transfers from subsidiaries to a Dutch parent company. Thereby, it was no problem to first send money to Hansra or Yora and then onwards to the foundations or needy companies around the world."

"It took Hans fifteen years of pondering and preparations, equating to three years in terms of full-time work, before everything was ready for the move. In 1982, they increased the dividends in the Swedish parent company from five million to 79 million kronor, a sum that “coincidentally” matched the very low recorded value of the foreign subsidiaries – the market value amounted to about five billion. But the ingenious part was that the dividend was not paid out in money but in shares of the subsidiaries. Through another Tetra company, the shares were then transferred to Dutch Tetra Pak. In this manner, they very elegantly avoided being stopped by the currency regulations."