PhD candidate / self funded
Mr. M.U.M.A. (Marleen) Waaijer-Linders BA is related to the Faculty of Law.
Marleen Waaijer-Linders holds a LLM in Notarial Law from the Leiden University. She worked over 25 years as deputy candidate civil-law notary and later as advisor estate planning. In 2021 Marleen received the Bachelor of Arts degree.
In her PhD research Marleen investigates how reduction of inheritance tax on the basis of article 67 lid 3 of the Dutch Succession Law 1956 can contribute to the Dutch National Collection. The effect of reduction of inheritance tax in case important art or cultural objects are transferred to the Dutch State will be investigated from the different perspectives of the heirs of the objects, of the art collectors and of the State.