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Attorney / Partner

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

Attorney / Partner

Mr. 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.


Curriculum vitae

  • 2012-present: Attorney
  • 2007-2012: Research department (tax) of Supreme Court of the Netherlands
  • Author for tax publications and platforms, such as NLFiscaal, NTFR and NDFR
  • 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)


Wendy van den Berg-Graumans

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

Box 3-arresten – Q&A

De Hoge Raad heeft op 20 mei twee arresten gewezen over box 3. Deze arresten geven verduidelijkingen na…

Box3-arresten – NLF 2022/1094 en 1095

De Hoge Raad wees op 20 mei 2022 twee arresten over box 3. Deze arresten geven verduidelijkingen na…

#270 Woonplaatsonderzoek en een draaiende inspecteur

Het vaststellen van de fiscale woonplaats leidt vaak tot discussie. Dat blijkt maar weer uit een recente uitspraak…

De jacht op buitenlands vermogen. Wolters Kluwer, serie Fiscaal Actueel

In de afgelopen jaren is de aanpak van grensoverschrijdende belastingontwijking en belastingontduiking hoog op de politieke agenda gezet….

Box 3

Plannen Staatssecretaris Staatssecretaris Van Rij heeft zijn plannen aan de Tweede Kamer toegelicht. Voor de groep bezwaarmakers dienen…

Advies van vrienden en het EHRM aan de Belastingkamer

De afgelopen jaren heeft de Belastingkamer van de Hoge Raad een aantal nieuwe bevoegdheden gekregen. Wat voegen deze…

Onjuiste rekenhulp voor coronabelastingschulden

Maaike Coenen en Angelique Perdaems ontdekten dat in de rekenhulp voor coronabelastingschulden op de website van de Belastingdienst…

Radio 1 – Misstanden bij de Belastingdienst wijdverspreid en stelselmatig

Vorige week was Angelique Perdaems te horen bij Radio 1! Zij sprak over de nieuwe FSV-rapporten, waarbij de…

Online BelastingPoort – Vermogensrendementsheffing, box 3

Hoe verder met box 3? Op 30 maart 2022 werd dit spraakmakende onderwerp besproken bij de door de Nederlandse…