Personal profile
Research interests
Income Tax
Inheritance Tax
Inheritance Tax Business Relief
Family Business Succession
Teaching
Ms. Hoogeveen is coordinator of the course Capita Selecta Taxation Private Individuals and the optional course Business succession of Family businesses. She gives lectures for both subjects. In addition, she supervises students in writing their bachelor's and master's theses.
Current courses
Click here for my courses.
External positions
Writer (Diverse Opdrachtgevers/ Ondernemingen)
1 Jan 1996 → …
Lectures (Diverse Opdrachtgevers/ Ondernemingen)
1 Jan 1996 → …
RIS (Belastingdienst)
1 Sept 1985 → …
Keywords
- Substantial Interest
- Family Business
- Corporate Income Tax
- Income Tax
- Business relief
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 10 Reduced Inequalities
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SDG 17 Partnerships for the Goals
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Collaborations and top research areas from the last five years
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Legaat van indirect gehouden aanmerkelijkbelangaandelen
Hoogeveen, M., 1 May 2025, Van Vijfeijkenbundel: Opstellen aangeboden aan prof. mr. I.J.F.A. van Vijfeijken ter gelegenheid van haar afscheid op 23 mei 2025 als hoogleraar aan Tilburg University . Gubbels, N. C. G., Hoogeveen, M. J. & de Wijkerslooth-Lhoëst, S. A. M. (eds.). Deventer: Wolters Kluwer, p. 47-58 12 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review
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Wafb 2025: bedrijfsopvolgingsfaciliteiten en wijzigingen in het ondernemingsvermogen
Hoogeveen, M., 31 Jan 2025, In: Tijdschrift Familiebedrijven. 1, p. 4-10Translated title of the contribution :Wafb 2025: Business Succession Facilities and Changes in Business Assets Research output: Contribution to journal › Article › Professional
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Wet aanpassing fiscale bedrijfsopvolgingsfaciliteiten 2025: ondernemingsvermogen
De Beer, A. M. A. & Hoogeveen, M. J., 7 Mar 2025, In: MBB: Belastingbeschouwingen: Onafhankelijk Maandblad voor Belastingrecht en Belastingpraktijk. 2025, 4, p. 4-22 19 p., 10.Translated title of the contribution :Tax business succession facilities adjustment act 2025: business assets Research output: Contribution to journal › Article › Scientific › peer-review
Open AccessFile257 Downloads (Pure) -
Wet aanpassing fiscale bedrijfsopvolgingsfaciliteiten 2025: bezitseis
de Beer, A. L. M. & Hoogeveen, M., 31 Oct 2025, In: MBB: Belastingbeschouwingen: Onafhankelijk Maandblad voor Belastingrecht en Belastingpraktijk. 14, 17 p., 42.Translated title of the contribution :Act to amend the fiscal business succession facilities 2025: possession requirement Research output: Contribution to journal › Article › Scientific › peer-review
Open AccessFile7 Downloads (Pure) -
The importance of Dutch family businesses and the tax facilities for transfers under inheritance law or gifts
Tydeman, M., Lejour, A. & Hoogeveen, M., 31 Jul 2024, In: Studi Tributari Europei = European Tax Studies. 13 (2023), p. 41-56 16 p.Research output: Contribution to journal › Article › Scientific › peer-review
Open AccessFile141 Downloads (Pure)
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Wolters Kluwer (Publisher)
Hoogeveen, M. (Editor), Gubbels, N. (Editor) & de Wijkerslooth-Lhoëst, S. A. M. (Editor)
1 May 2025Activity: Publication peer-review and editorial work types › Editorial activity › Scientific
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Bespreking preadvies 2005
Hoogeveen, M. J. (Speaker)
2005Activity: Talk or presentation types › Oral presentation › Scientific
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Bedrijfsopvolging
Hoogeveen, M. J. (Speaker)
2005Activity: Talk or presentation types › Oral presentation › Scientific
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Estate Planning in 2001
Hoogeveen, M. J. (Speaker)
11 Dec 2000Activity: Talk or presentation types › Oral presentation › Scientific
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Financing of business organisations
Korteweg, W. W. (Researcher), Weterings, W. (Researcher), van Lent, M. C. R. (Researcher), Van der Sangen, G. (Researcher), Hoogeveen, M. (Researcher), van Doesum, A. J. (Researcher), van Kesteren, H. (Researcher), Vermeulen, E. (Researcher), McCahery, J. A. (Researcher), Banks, A. W. (Researcher), Essers, P. (Researcher), Happe, R. H. (Researcher), Duffhues, P. (Researcher), Mendoza, J. M. (Researcher), Dittmer, J. (Researcher), Schwienbacher, A. (Researcher), Donkers, K. (Researcher), Gabriel, M. (Researcher), Vernooij, M. P. M. (Researcher), Hertig, G. (Researcher), Lee, R. (Researcher), Raaijmakers, T. (Researcher) & van der Schee, P. A. (Researcher)
1/01/10 → …
Project: Research project
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Connecting Organizations
Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), Van der Elst, C. (Researcher), Van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
1/01/19 → 31/12/23
Project: Research project
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Reorganisaties/bedrijfsopvolging van eenmansbedrijven (kleine en middelgrote ondernemingen, inclusief successierecht en doorschuiffaciliteiten)
Burgerhart, W. (Researcher), Hoogeveen, M. (Researcher) & Egger, J. I. M. (Researcher)
1/01/04 → 31/12/08
Project: Research project