معرفی
Anouk Bollen is a Professor of Cross Border Pension Tax Law at Maastricht University, Faculty of Law, where she has been affiliated with the Department of Tax Law since 1996. She is also the Director of the Institute for Transnational and Euregional Cross Border Cooperation and Mobility (ITEM) since 2015 and serves as a Visiting Professor at the University of Aruba. Her work bridges academia, judiciary, and policy, with a strong focus on transnational legal coordination.
- PhD in Tax Law, Maastricht University (2004)
- Graduated in Tax Law, Maastricht University (1995)
Her research centers on cross-border pension systems, tax equity, and EU labor mobility. She explores how pension rights are treated across borders, particularly in divorce, wage taxation, and supplementary pensions. Her work addresses challenges in harmonizing fiscal policies in the Euregion and EU.
The recent publications show a consistent focus on pension taxation, cross-border coordination, and legal reforms. Themes include the Mobility Directive, pension division in divorce, and the development of employment-neutrality in pension frameworks. Her scholarship combines doctrinal legal analysis with practical policy impact.
Scientific contributions include:
- Editor and author of Pensioen en de belangrijkste toekomstvoorzieningen (annual editions)
- Permanent contributor to Cursus Belastingrecht and Income Tax Act 2001
- Key publications on EU pension law, Netherlands-Germany tax treaties, and labor mobility
She advises students and collaborates with researchers such as M.J.G.A.M. Weerepas, B. Didden, and S. Kramer. She has led major research projects like the Arbeidsvormneutraal pensioenkader working group and organizes the annual Maastricht Pension Conference and Maasdalseminar. Her third-party roles include Deputy Judge at Rechtbank Zeeland-West-Brabant and member of the NOAB Disciplinary Board, demonstrating deep engagement with legal practice.
She leads the ITEM Institute, focusing on transnational cooperation in cross-border regions, and contributes to policy through impact assessments on EU and national legislation. Her work supports worker mobility and reduces fiscal obstacles in European border regions.
