Prof. dr. Tom Berkhout MRE MRICS

Tom Berkhout
  • 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."

Prof. dr. Tom Berkhout MRE MRICS is Professor of Real Estate at Nyenrode Business University. He is part of Nyenrode's Faculty Research Center for Corporate Reporting, Finance & Tax and the Executive Education Department. Berkhout is Director of Nyenrode’s Real Estate Center and academically responsible for the 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. 

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

Secondary positions

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

Berkhout has held many board positions in the past. He is currently a member of the Advisory Board of Property Research Quarterly, a member of the Central Council of the Dutch Register of Real Estate Appraisers (NRVT) and a member of the Advisory Board of the SCVM. 

Berkhout is 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), accredited columnist of PropertyNL Magazine (real estate magazine) and accredited columnist of Nederlands Tijdschrift voor Fiscaal Recht (weekly on tax law).

International activities

Berkhout is Accreditation Reviewer for the Royal Institution of Chartered Surveyors (RICS). He has lectured at several international real estate schools and is currently affiliated with the MRE program at Antwerp Management School.


His interests are vinyasa-yoga, rowing, running and reading.

Most relevant publications

  • Berkhout, T.M. (2023). Box 4 Vastgoed. Nederlands Tijdschrift voor Fiscaal Recht, 2023/627, 3-7.
  • Berkhout, T.M. (2022). Box 3-heffing vastgoed: van pretbox naar doos van Pandora? Nederlands Tijdschrift voor Fiscaal Recht, 2022/2537, 1-7.
  • Berkhout, T.M., & Hoogeveen, M.J. (2022). Falsifieerbare normen en omstandighedencatalogus voor vastgoedexploitanten 2.0, Weekblad fiscaal recht, 7243, 384-393.
  • Berkhout, T.M., e.a. (2022). Praktijkhandreiking taxeren duurzaam vastgoed. Van ‘bruin’ naar ‘licht- en donkergroen’ vastgoed: acht praktijkcasussen. Utrecht: NVM Business.
  • Berkhout, T.M., & Oostenrijk, A.J. (2022). PropertyNL, Taxspecial 2022. Het fiscale naslagwerk voor alle Nederlandse vastgoedbeslissers. Utrecht: PropertyNL.
  • Berkhout, T.M., & Zwart, Ph.H. (2022). Basisboek Vastgoedfinanciering (4e herziene druk).
  • Berkhout, T.M., & Van der Paardt, R.N.G. (2022). Basisboek vastgoed fiscaal. (9e herziene druk). Naarden: Infotax.
  • Berkhout, T.M. (2021). Bedrijfswaarde (FED Fiscale Brochures), Deventer: Wolters Kluwer 2021.
  • Berkhout, T.M. (2021). Hoge Raad: wat stelt ‘de bedrijfseconomie’ in BNB 1957/208 nu nog voor?, NTFR : Nederlands Tijdschrift voor Fiscaal Recht, 2020/1776, 1-4.