معرفی
Prof. Herman Maarten Kappelle is the Endowed Professor of Tax Law at the Faculty of Law of Vrije Universiteit Amsterdam. He specializes in pension law, fiscal policy, and legal analysis with a focus on tax implications of pension systems. His research explores pension definitions, fiscal frameworks, and legal interpretations affecting retirement benefits.
He currently holds ancillary roles including Director/Owner of Fiscaal Juridisch Pensioenadvies, Senior Advisor at a.s.r. Nederland N.V., and board memberships at multiple pension-related foundations. His work bridges academic research with practical legal advise in tax and pension matters.
Key research interests include the evolution of fiscal pension definitions, survivor pensions under new legislation, and the interplay between insurance contracts and pension law. His recent publications analyze jurisprudence impacting tax rulings and legislative intent in pension reforms.
Recipient of the 2009 European Pension Personality award, Prof. Kappelle has contributed to 96 research outputs including articles on pension policy and chapters in pension law publications. He actively participates in academic activities like PhD examinations and public lectures on fiscal actualities.
