NETHERLANDS - Herman Kappelle, head of Aegon’s legal and fiscal affairs arm, has been appointed special professor of tax law on pensions at the Vrije Universiteit Amsterdam.

Aegon The Netherlands said in a release that Kappelle would hold the new chair – set up on Aegon’s initiative - from September 1. He will remain in his Aegon role.

“Kappelle will conduct research on the tax treatment of pensions and other retirement provision such as annuities and semi-retirement pensions,” Aegon said. The post, which involves teaching 30 students, is for one day a week. A spokeswoman declined to say how much the firm was spending on the chair.

“He will also investigate the tax implications of current social developments, such as semi-retirement pensions, life-course savings schemes or employment continuing until age 65 and beyond.”

Kappelle, 46, will examine which tax rules impede cross-border pension build-up in the European Union and how those impediments can be reduced.

He joined Aegon Levensverzekering 1995 and since 2000 has been director of Aegon Adfis, its advisory group on legal and fiscal affairs.

He is chairman of the technical committee on taxation of the Dutch Association of Insurers and is a member of the Committee on the Tax Treatment of Pensions.

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