معرفی
Nicole Gubbels is an Assistant Professor at Tilburg University's Tilburg School of Economics and Management (TiSEM), specializing in Tax Economics within the Department of Tax Law. Her research focuses on estate law, inheritance tax, gift tax, and family-related tax issues such as cohabitation agreements and partnership regulations. She currently serves as Coordinator for Succession at the Belastingdienst (Netherlands Tax and Customs Administration) since November 2023.
Her work bridges legal and fiscal frameworks, particularly analyzing how societal changes (e.g., cohabitation trends) impact tax policies. Notable publications include a 2024 textbook on inheritance and gift tax, a 2022 critical analysis of the Dutch Succession Act's modernization, and comparative studies on European tax treatment of unmarried cohabitants and stepchildren.
She contributes to the Fiscaal Tijdschrift Vermogen as an editor and has presented on topics like fiscal aspects of inheritance law. Her involvement in the 'Connecting Responsible Organizations' research project (2019–2023) highlights her engagement with interdisciplinary organizational studies.
