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Attorney / Partner

A.J.C. (Angelique) Perdaems

Angelique Perdaems

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Attorney / Partner

A.J.C. (Angelique) Perdaems

I am specialised in tax litigation and I also manage the Hertoghs cassation team. In tax proceedings, you have to be able to oversee the whole playing field and be able to determine an appropriate strategy accordingly. Coming up with scenarios for tackling a problem based on professional knowledge: that's what gives me energy.


  • studied tax law at Erasmus University Rotterdam;
  • worked at the scientific office of the Supreme Court;
  • works at Hertoghs advocaten since 2012;
  • is an editorial member for NL Fiscal and publishes in various journals;
  • is a member of the Council of Discipline ‘s-Hertogenbosch;
  • is a member of the Tax Law Advisory Committee of the Dutch Bar Association;
  • is a board member of the Dutch Association of Supreme Court Specialists Tax Chamber;
  • is co-author of ‘De jacht op buitenlands vermogen‘.

Want to read more about 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.



  • Erasmus University Rotterdam, tax law
  • 2007-2012: Research department (tax) of Supreme Court of the Netherlands
  • 2012-present: Attorney
  • 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, our weekly newsletter. I also give in-house lectures and teach webinars on a regular basis


  • Tax Law Advisory Committee, Netherlands Bar Association
  • Association of Cassation Specialists – Tax Division (VCSB) - secretary (2023)
  • Association for Taxation Studies
  • Dutch Tax Lawyers Association (NVAB)
  • Member Council of Discipline 's-Hertogenbosch
  • Member Editorial Board NL Fiscaal, knowledge database Formal Tax Law

Publication of books:

De jacht op buitenlands vermogen- with co-author Anke Feenstra (2017)


Ilona Broer

Publications by Mr. A.J.C. (Angelique) Perdaems (in Dutch)

Digitaliseren en fiscaliteit. WFR 2024/159

Angelique Perdaems sprak op 18 april 2024 tijdens de vijfde jongerenbijeenkomst van de Vereniging voor Belastingwetenschap over de…

#365 Het werkelijk rendement wint ook van de Wet rechtsherstel box 3

Het EK en de Olympische Spelen moeten nog beginnen, maar gelet op de krantenkoppen lijkt het eerste succes…

Beschikking op aanvraag; dwangsomregeling niet van toepassing. NLF 2024/1077

Bestuursorganen moeten tijdig beslissen op aanvragen van burgers en kunnen volgens de dwangsomregeling een dwangsom krijgen als ze…

Nieuw aanslagsysteem direct aanpassen: de fiscus de lusten, de burger de lasten. NTFR 2024/806

Op 25 maart presenteerde het Ministerie van Financiën een nieuw voorstel voor het herzien van het aanslagsysteem onder…

#361 Mensenrechten en belastingheffing: nog geen dialoog tussen Hoge Raad en EHRM

In belastingzaken komen de mensenrechten regelmatig om de hoek kijken. Bekend is natuurlijk het Kerstarrest waarin de Hoge…

Interview over boeteonderzoek, Belasting magazine maart ’24

In het interview “Wetgever biedt onvoldoende waarborgen” met Astrid Klein Sprokkelhorst van het Belasting magazine van Nextens werpt…

NIEUWS: vragenbrief Belastingdienst over buitenlands vermogen

Door de alsmaar verdergaande internationale informatie-uitwisseling beschikt de Belastingdienst over steeds meer gegevens over buitenlands vermogen. In de…

Wet DBA: fiscus gaat handhaven, maar waarop? – ZIPconomy

Op 19 maart 2024 verscheen op ZIPconomy het artikel ‘Wet DBA: fiscus gaat handhaven, maar waarop?’ van gastblogger…

Cassatienieuws: prejudiciële vragen over verkort motiveren

Blijft toepassing van artikel 81 Wet RO mogelijk als een partij voorstelt om prejudiciële vragen aan het HvJ…