Experience

Hans has been active in the area of national and international estate planning for 15 years. He advises on the tax aspects of prenuptial agreements, wills, and life transfers of capital (gift programs). Hans is frequently involved in business transfers, whereby making optimal use of tax relief for income, gift and inheritance tax plays an important role.

He has extensive experience in assisting wealthy clients with the winding up of estates. This requires that choices be made regarding the execution of the will, the structuring/restructuring of the assets/business assets, and the use of trusts in an international context. Hans also assists with emigration and remigration, dealing with these situations from a tax perspective. His clients are primarily wealthly individuals and family businesses.

Hans is a lecturer in estate planning for various work-based training courses. He has authored books and articles on estate planning, and is a contributor to the Nederlands Tijdschrift voor Fiscaal Recht (NTFR).

Specialization

  • Estate planning
  • Business succession
  • The Estates Act

Education and memberships

  • Tax Law, Leiden University
  • Fiscal Law, The Catholic University of Brabant
  • Member of the Dutch Association of Tax Advisors

Publications

  • Bom, J.M. (2010). De aanmerkelijkbelangregeling vanaf 2010 met het oog op huwelijk, schenking en overlijden: een praktische handleiding voor de financieel adviseur  (“The substantial interest rules as of 2010 in relation to marriage, gifts and death: a practical manual for the financial advisor”). Kluwer 2010.
  • Bom, J.M. (2009). De successiewet vanaf 2010, een praktische handleiding voor adviseurs en belastingplichtigen (“The Inheritance Tax Act as of 2010: a practical manual for advisors and taxpayers”). Kluwer 2009.