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Attorney

Mr. M. (Micha) Verschoor

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Attorney

Mr. M. (Micha) Verschoor

The combination of disciplines offers many different angles from which a case can be approached. The creative and innovative ways of thinking with which this is done make it interesting for me. And equally important: there is a focus on the human aspect.

Micha Verschoor:

  • studied Tax Law (2023) and Toga aan de Maas (2023) at Erasmus University Rotterdam;
  • has been working at Hertoghs lawyers since 2023.

Want to read more about Micha Verschoor?

Why are you working at Hertoghs?

To my, Hertoghs is the absolute top player in tax law and criminal law. During my student internship at Hertoghs, I experienced this personally. That’s why I immediately became very enthusiastic about this law firm. The professional and dedicated mentality within the team appeals to me. This gives me the opportunity to further develop myself in tax and formal criminal law.

What attracts you in Hertoghs’ areas of expertise?

It’s the intersection between material and formal tax law on the one hand and criminal law on the other hand. That combination of specialisations offers many different perspectives to approach a case. With creative and innovative mindsets that make it interesting to me. And equally important: attention to the human aspect.

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

During a double master at Erasmus University in Rotterdam, after my bachelor Tax Law, I gained knowledge of both (material and formal) tax law and criminal law. Here I laid the foundation for my areas of expertise that fit seamlessly with Hertoghs.

What is your definition of a good attorney?

They guide their clients through the case, with regard to the content as well as socially. A good attorney has a holistic approach and is so much more than just a legal expert. They can also turn an initial disadvantage into the most favorable scenario for the client: for the worst case the best scenario. That is and always will be the end goal for a good attorney.

What can you share about your private life?

I like action and adventure. Going out to do and discover things in my spare time. Therefore, I am very fond of travelling and want to see as much of the world as possible. Furthermore, I play soccer every weekend with my youth friends in a fun but fanatical and well-rounded team. On weekends, you can often find me in the Rotterdam stadium the Kuip to watch my favorite club Feyenoord play. Finally, I am always in for a drink with friends or colleagues.

Side activities

  • Member of Christiaanse Taxateur, the society of tax law students at Erasmus University

Publications by Mr. M. (Micha) Verschoor

#420 Artikel 8:42 Awb – De fiscus selecteert, de burger speculeert

De Inspectie belastingen, toeslagen en douane heeft recent haar tweede rapport gepubliceerd over de informatieverstrekking door de Belastingdienst…

#406 Dividendstripping: een schuivend speelveld in de rechtspraak?

Op 20 maart 2025 heeft het Hof Amsterdam uitspraak gedaan in een zaak waarin de toepassing van artikel…

#392 Voortvarendheid in de spotlight: duidelijke grenzen aan de verlengde navorderingstermijn

Het navorderen van belastingen. Het blijft een aantasting van de rechtszekerheid die de gemoederen zal bezighouden tot een…

Update Dec. 11, 2024: Dividend stripping in the spotlight

Marion Kors (thans Specialistisch adviseur fiscaal recht bij het Functioneel Parket, voorheen (o.m.) advocaat en belastingadviseur) heeft een…

Handvatten bij een steekproefcontrole – Het Register december 2024 | nummer 6

Een steekproef is een efficiënte manier voor de Belastingdienst voor het uitvoeren van een belastingcontrole. Wij zien in…

#385 Het Hof van Justitie op de Olympus: hoe de meldingsplicht van betalingsonmacht in theorie verzuipt

In Hertoghs Beschouwt #334 van 16 oktober 2023 schreef mijn collega Antoine Blomen over de prejudiciële vragen die…

#377 Handhaving van de Wet DBA: ook vanuit Den Haag nog steeds (com)motie

De titel van de Hertoghs Beschouwt: ‘(Schijn)zelfstandigheid: the saga continues’ van mijn collega Antoine Blomen van 15 juli…

#374 Dividendstripping: wetsontduiking is geen belastingontduiking

Wetsontduiking is geen belastingontduiking. Wilt u de laatste updates lezen m.b.t. dividendstripping? Klik dan hier.  Zowel de fiscus,…

#363 Fiscale steekproef: de onzichtbare vijand van belastingplichtigen?

De Belastingdienst past verschillende controlemethoden toe om correcte naleving van fiscale verplichtingen te waarborgen. Een van deze methoden…