Prof. dr. mr. Jurriën van der Heijden RA

Jurrien van der Heijden_LOWRES
  • Tax Accounting
  • Fiscale Economie
  • Jaarverslaggeving
  • Winstbelastingen
  • Managerial Economics
  • Real Estate
  • Fiscal Law
I like to enrich my knowledge and work together with others.

Prof. dr. mr. Jurriën van der Heijden RA is Professor of Fiscal Economics and Tax Accounting at Nyenrode Business University. He is part of Nyenrode's Faculty Research Center for Corporate Reporting, Finance & Tax. He focuses on the fiscal-economic aspects of Dutch companies. The mutual relationship between tax law and accounting law is central in this respect.

The research area of his chair is directly linked to his interdisciplinary study and research activities. After completing his studies in fiscal economics (1988, cum laude), he graduated in fiscal law in 1989. In 1994, he graduated as an accountant. In 2006, Van der Heijden obtained his doctorate with a thesis on “the realization of profit in the case of work in progress according to good business practice”.

In the current developments within the chair, commonalities but also differences stand out. This is particularly the case in the fiscal translation and in application in the financial statements. Such interfaces and their economic implications have interested Van der Heijden since he started studying. He is looking forward to conducting further research into them. The coherence and complexity of the economic, fiscal and legal reality become visible in this chair. He sees this as a great challenge to dive into further, together with his Nyenrode colleagues.

Van der Heijden on his field: "Social and economic developments directly affect my field of research, the profit determination of Dutch companies. A current example is the tax processing of the enormous expenditure on sustainability and energy transition companies will have to deal with soon."

Since 2015, Van der Heijden has been active at Nyenrode as subject coordinator, examiner, lecturer, and thesis supervisor. He also acts as coordinator of EEOD programs.

About his mission, Van der Heijden says the following: "Tax lawyers or tax economists 'in the making' will, after graduation, often have an influential role in representing the tax interests of companies. It’s my mission to have them take a critical look at the social role of companies in that context."

Secondary positions

  • Tax analyst and accountant at the Tax Authority/Real Estate Knowledge Center.
  • Speaker at seminars and professional meetings.


Van der Heijden enjoys sports, particularly running and cycling. Furthermore, he and his wife remain closely engaged in their children’s lives.

Most relevant publications

  • J.M. van der Heijden, Fiscale Voorraadwaardering (FED Fiscale brochures), Deventer: Kluwer, 2021.
  • J.M. van der Heijden, ‘Fiscaal verduurzamen en moderniseren. De verwerking van onderhouds- en verbeteringsuitgaven’, Tijdschrift Fiscaal Ondernemingsrecht TFO 2019/165.1, p. 143-149. 
  • T.M. Berkhout en J.M. van der Heijden, ‘Goed koopmansgebruik en het waarderen van een samenstel van (vastgoed)bedrijfsmiddelen. Een theoretische verkenning van een praktijkvraag’, Weekblad Fiscaal Recht 2019, p. 732-739.
  • J.M. van der Heijden, Winstrealisatie bij onderhanden werk, Fiscale Monografieën nr. 118, Deventer: Kluwer, 2013.
  • T.M. Berkhout en J.M. van der Heijden, ‘Voorzien en reserveren voor groot onderhoud niet vanzelfsprekend’, Weekblad Fiscaal Recht 2016, p. 36-44