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Attorney / Partner

A.J.C. (Angelique) Perdaems

Angelique Perdaems
QR-code Angelique Perdaems
Attorney / Partner

A.J.C. (Angelique) Perdaems

Why are you working at Hertoghs?

After having worked at the research department of the Supreme Court of the Netherlands, I was looking to leverage my knowledge and experience as an attorney. I saw cases where taxpayers could have achieved more had they had the right legal counsel. At Hertoghs, I am challenged every day to come up with arguments that will make a difference for taxpayers. For us, working on the best results for the client is a team effort. I get an energy boost from bouncing ideas back and forth with my co-workers at the highest level. That is why I work at Hertoghs. And of course because of the results we achieve thanks to our way of working.


What attracts you in Hertoghs’ areas of expertise?

We do not provide tax services, but we are called in when the tax authorities ask clients questions about a tax opinion or a tax return. It always takes some creativity to devise the approach that is the best fit for the client. Since I was not involved in preparing the tax return, I can start with a blank canvas. Engaging with the tax authorities and litigating cases in tax court are different every time.


What is your particular expertise and how did you develop it?

I specialise in procedural tax law and cassation proceedings. I got interested in this discipline when I worked at the research department of the Supreme Court. I put my knowledge and experience to use for clients that have, or are likely to develop, a dispute with the tax authorities. In the past few years, my focus has been on cases involving residence and domicile status. In this context, I gained in-depth expertise of the scope of digital and other disclosure requirements. If, as a last resort, we end up in court, I harness my expertise to assist clients in proceedings where they have been ordered to provide information. In tax proceedings, it is crucial that you oversee the playing field to determine the right strategy. That is very rewarding.

I am also experienced at litigating cases involving foreign assets, including the tax qualification of structures. I wrote a book about my experiences in this field called De jacht op buitenlands vermogen (The hunt for foreign assets).

What is your definition of a good attorney?

I would say that a good attorney uses their subject matter expertise to come up with scenarios for tackling an issue. A good attorney listens to the client and to others, and is a team player.


What can you share about your private life?

I like to spend my spare time with my family. I relax by meeting people for drinks, going for a walk or a run to get some fresh air, or reading a book.



  • 2012-present: Attorney
  • 2007-2012: Research department (tax) of Supreme Court of the Netherlands
  • Lid Raad van Discipline ‘s-Hertogenbosch
  • Author for tax publications and platforms, such as NLFiscaal, NTFR and NDFR
  • Redactielid NL Fiscaal, kennisbank Formeel Belastingrecht
  • I publish regularly in a number of professional journals and write blogs, for instance for Hertoghs Beschouwt (Hertoghs explores), our weekly newsletter. I also give in-house lectures and teach webinars on a regular basis
  • I co-authored De jacht op buitenlands vermogen (The hunt for foreign assets) with Anke Feenstra


  • Tax Law Advisory Committee, Netherlands Bar Association
  • Association of Cassation Specialists – Tax Division (VCSB)
  • Association for Taxation Studies
  • Dutch Tax Lawyers Association (NVAB)


Marie-Claire Fiddelers

Publicaties door Mr. A.J.C. (Angelique) Perdaems

Cursus ‘Focus op Deelnemersboete 2023’ bij PE-Academy

Angelique Perdaems en Mariëlle Boezelman hebben onlangs een online cursus opgenomen voor PE-Academy. Hierin behandelen ze de deelnemersboete…

#316 Jaarverslag Hoge Raad: rechtsbescherming staat voorop!

De Hoge Raad publiceerde het jaarverslag over 2022 en ook dit jaar heeft ons cassatieteam dit weer met…

Slechte rechtsbescherming bij informatieverzoeken: naar een snelle rechterlijke toets! Opinie NTR 2023/683

Digitalisering leidt vaak tot discussie met de Belastingdienst over de rechtmatigheid van een informatieverzoek. De aangekondigde evaluatie van…

Corona-uitstel: beleid = beleid.

Waar kennen we ‘beleid = beleid’ ook alweer van? Ik hoef u er vast niet aan te herinneren…

#303 Fiscale boete is bestraffing

Sinds het arrest van de Hoge Raad uit 1985 weten we dat administratieve beboeting strafvervolging is.[1] Daarna past…

Prejudiciële vragen aan Belastingkamer Hoge Raad: valt de fiscale procedure in het niet bij de succesvolle civiele procedure? MBB 2023, nr. 1

Sinds 2016 kan de feitenrechter prejudiciële vragen stellen aan de Belastingkamer van de Hoge Raad. In civiele procedures…

#294 Vestigingsplaats en navordering: casseren graag!

In deze Hertoghs Beschouwt staat het formele belastingrecht in de spotlights. Een uitspraak van Hof Den Haag[1] waarin…

Geen sprake van schending nemo-teneturbeginsel – NLF 2022/2127

Niemand kan worden gedwongen aan zijn eigen veroordeling mee te werken (nemo-teneturbeginsel). Daarentegen is de belastingplichtige verplicht informatie…

Recht op privacy van de belastingplichtige: een lege huls! WFR 2022/195

De Belastingdienst vraagt regelmatig aan bedrijven om alle e-mails te verstrekken. Hoe daarmee om te gaan en waar…