Education Research Current About VU Amsterdam NL
Login as
Prospective student Student Employee
Bachelor Master VU for Professionals
Exchange programme VU Amsterdam Summer School Honours programme VU-NT2 Semester in Amsterdam
PhD at VU Amsterdam Research highlights Prizes and distinctions
Research institutes Our scientists Research Impact Support Portal Creating impact
News Events calendar Woman at the top
Israël and Palestinian regions Culture on campus
Practical matters Mission and core values Entrepreneurship on VU Campus
Organisation Partnerships Alumni University Library Working at VU Amsterdam
Sorry! De informatie die je zoekt, is enkel beschikbaar in het Engels.
This programme is saved in My Study Choice.
Something went wrong with processing the request.
Something went wrong with processing the request.

Valedictory speech prof.dr. H.M. Kappelle 9 May 2025 15:45 - 17:15

Share
Vraag me niet uit te leggen dat het logisch is, want dat is het niet

The title of Herman Kappelle’s farewell lecture is a quote from the man himself. In the 20 years that he taught Tax Pension Law at Vrije Universiteit Amsterdam, he told his students countless times: “Don’t ask me to explain that it makes sense, because it doesn’t.”

Over the course of those 20 years, the tax landscape surrounding pensions changed dramatically. Legislators regularly used the fiscal framework for pensions as a policy instrument. For example, the government encouraged longer working lives by reducing the maximum tax-facilitated accrual rate per year of service from 2.33 to ultimately 1.875, raising the official pension age to 68, and abolishing tax benefits for early retirement schemes (VUT and pre-pension). These measures didn’t make things any simpler—and sometimes not any more logical either. In his lecture, Herman Kappelle sets out to identify the most illogical provision in tax pension law. However, it is not these increasingly strict fiscal limitations that deserve that label. Though the ongoing narrowing of the fiscal framework may occasionally feel unfair to some, it is not illogical.

The same goes for Article 19b of the 1964 Wage Tax Act and the double taxation involved in Early Retirement Arrangements. Not illogical—perhaps somewhat unfair and certainly open to revision and improvement—but not illogical. So which provision is it then? Kappelle reveals that in his farewell lecture. And along with it, he proposes a solution to resolve this illogicality.

Programme

Valedictory speech by prof.dr. H.M. Kappelle

Valedictory speech Faculty of Law

The valedictory speech can be followed online as well

About Valedictory speech prof.dr. H.M. Kappelle

Starting date

  • 9 May 2025

Time

  • 15:45 - 17:15

Location

  • VU Main Building

Address

  • De Boelelaan 1105
  • 1081 HV Amsterdam

Follow the valedictory speech online

Go to livestream

Contact the VU Press Office

Quick links

Homepage Culture on campus VU Sports Centre Dashboard

Study

Academic calendar Study guide Timetable Canvas

Featured

VUfonds VU Magazine Ad Valvas Digital accessibility

About VU

Contact us Working at VU Amsterdam Faculties Divisions
Privacy Disclaimer Veiligheid Webcolofon Cookies Webarchief

Copyright © 2025 - Vrije Universiteit Amsterdam