Niels Appermont

Niels Appermont is a PhD fellow of the Research Foundation – Flanders and a doctoral researcher at the tax law research unit of the Faculty of Law of Hasselt University. He is currently working on a doctoral thesis under the supervision of Professor Elly Van de Velde (supervisor, Hasselt University) and Professor Nicolas Carette (co-supervisor, University of Antwerp).

Research Interests

Niels’ research interests include tax law, estate planning, the law of trusts, the law of foundations and private international law. His doctoral thesis concerns the legal and fiscal consequences of the use of foreign trusts by Belgian taxpayers within the context of their private wealth structuring. The research project aims to uncover and clarify these legal consequences by seeking to offer an enhanced degree of legal certainty about the legal and fiscal consequences of the use of foreign trusts which have a link with Belgium.

Some key publications:

  • N. Appermont, “Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place”, Trusts & Trustees 2016, Issue 10, 31p.
  • N. Appermont, “De kaaimantaks: geen paradijselijke maatregel”, Algemeen Fiscaal Tijdschrift 2015, Issue 10, 5 – 37.
  • N. Appermont, “Is een inbreng in een trust door een erflater vatbaar voor een vordering tot inkorting? Een internationaal privaatrechtelijke en erfrechtelijke analyse” in W. Pintens, C. Declerck (eds.), Patrimonium 2015, Antwerp, Intersentia, 2015, 263 – 285.

A list of his publications can be found here. His posts on the Corporate Finance Lab can be found here.


  • KU Leuven, Master of Laws 2013 (Summa Cum Laude)
  • New York University School of Law, Exchange Program 2012
  • Hasselt University, KU Leuven and Maastricht University, Bachelor of Laws 2011 (Magna Cum Laude)