Prof. dr. Tom Berkhout MRE MRICS

Tom Berkhout
  • Real Estate
  • Tax Law
  • Business Valuation
  • Real Estate
  • Tax Law
  • Business Valuation

"My mission is to link deep insights and proven knowledge from the past and the present to the future."

Tom Berkhout is Professor of Real Estate, Director of Nyenrode’s Real Estate Center and Academic Director of Nyenrode’s Master of Tax Law. His main research fields are real estate (tax, reporting, finance, valuation, economics, markets,) and tax law. He has written a fair amount of books, articles, research reports and columns on a wide variety of real estate related issues: taxation (national and international), real estate valuation, real estate finance, financial reporting, integrity, real estate markets, investment analysis, investment behavior. 

Tom received his Master’s degree in Tax Law and his Master’s degree in Real Estate from the University of Amsterdam. He obtained his PhD at the University of Amsterdam with a thesis on depreciation and downward value adjustments of real estate.

Secondary positions

Apart from his position at Nyenrode, Tom is chairman of the Competence Center for Real Estate of the Dutch Tax Authorities and strategic advisor of the Dutch Tax Authorities.

Tom has fulfilled many board duties in the past. Currently, he is chairman of the foundation Fundatie Bachiene (research), board member of the Reeders Foundation (charity), member of the Advisory Board of Property Research Quarterly, member of the Central Council of the Dutch Register of Real Estate Valuers (NRVT). 

Tom is also editor-in-chief of PropertyNL Tax, member of the editorial staff of Vastgoed Fiscaal en Civiel (real estate law journal), accredited author of the Weekblad voor fiscaal recht (weekly on tax law) and accredited columnist of PropertyNL Magazine (real estate magazine) and Nederlands Tijdschrift voor Fiscaal Recht (tax journal).

International activities

Tom is visiting professor of Real Estate and of Tax Law at the Russian Presidential Academy of National Economy and Public Administration (RANEPA, Moscow) and Accreditation Reviewer for the Royal Institution of Chartered Surveyors (RICS).


His interests are vinyasa-yoga, rowing, running and ‘old school’ science fiction (Asimov, Vance, Van Vogt, Heinlein).

Most relevant publications

  • Berkhout, T.M. (2020). Over termen en begrippen: herijken van gebruiksduur en restwaarden, NTFR : Nederlands Tijdschrift voor Fiscaal Recht, 2020/1631, 1-5. 
  • Berkhout, T.M., & Bril, M. (2020). Fiscale regels nog niet klaar voor verduurzamen, PropertyNL Magazine, 4, 20- 22. 
  • Berkhout, T.M. (2020). ‘Economische eigendom’ van commercieel vastgoed: welke lading dekt de vlag?, Weekblad fiscaal recht, 7327, 335- 342. 
  • Berkhout, T.M., & Bril, M.C.B. (2020). De eigen woning: fiscaal nog niet klaar voor verduurzamen, Weekblad fiscaal recht, 7326, 312- 317. 
  • Berkhout, T.M. en Zwart, Ph.H. (2020), Financieren van familievastgoed, Tijdschrift Familiebedrijven, 2020/28, p. 28-35.