Tom Berkhout

Prof. Tom Berkhout is a Professor of Real Estate at Nyenrode Business University, affiliated with the Faculty Research Center for Corporate Reporting, Finance & Tax and the Executive Education Department. He serves as Director of Nyenrode’s Real Estate Center and teaches in the Master of Tax Law program. His expertise spans real estate taxation, valuation, finance, and market dynamics, with a focus on integrating legal, financial, and regulatory frameworks.

He holds Master’s degrees in Tax Law and Real Estate from the University of Amsterdam and a PhD on real estate depreciation and valuation adjustments. His research emphasizes practical applications of tax law and real estate economics, including sustainable property valuation, fiscal policy impact, and algorithmic transparency in audits.

Key areas of study include Box 3 tax implications, continuity in corporate taxation, and international valuation standards. Berkhout has authored influential textbooks such as Basisboek Vastgoedfinanciering and contributed to policy guidance on sustainable real estate taxation. His work bridges academic rigor with practical solutions for real estate professionals and policymakers.