The structure of [Bu 2 Sn(HO 3 PMe) 2 ] 2 (1), as determined by single-crystal X-ray diffraction, is based on a dimer containing bridging and terminal hydrogenophosphonate ligands. The tin atoms are formally five-coordinate, but exhibit also two additional remote contacts, d(Sn-O) ≈ 3.14 Å, which results in a "5+2" type coordination. This crystalline compound and the three other amorphous compounds, Bu 2 Sn(O 3 PMe) (2), Bu 2 Sn(HO 3 PPh) 2 (3), and Bu 2 -Sn(O 3 PPh) (4), have been characterized by solid state 31 P and 119 Sn MAS NMR. Compound 1 exhibits a very well resolved 31 P MAS NMR spectrum in which three different 2 J-( 31 P-119/117 Sn) iso scalar couplings can be measured. 31 P and 119 Sn NMR, 31 P-19 Sn HMQC spectroscopy, and various other 2D NMR techniques at variable temperatures were used to unravel the basic structural unit of compounds 2 and 4 in solution, which is proposed to be based on a trigonal bipyramid of the type R 2 SnO 3 with two apical and one equatorial oxygen atom. Compound 1, in solution, displays a similar local geometry at tin and the same dimeric unit as in the crystalline state. In contrast with 2 and 4, however, compounds 1 and 3 display an extremely high degree of stereochemical fluxionality based on fast exchange of the bridging and terminal hydrogenophosphonate ligands.