Claire Maree

Claire Maree


Claire Maree joined Lubbers, Boer & Douma in November 2020. She specializes in (the international aspects of) corporate income tax, personal income tax and dividend withholding tax. 

Prior to joining Lubbers, Boer & Douma, Claire gained practical experience working for one of the large tax advisory firms in the Netherlands. Claire holds an LL.M. in Dutch tax law from Leiden University (cum laude) and bachelor’s degrees in both Dutch civil law and Dutch tax law. Claire has completed an internship at the Dutch Supreme Court, where she wrote draft Opinions for one of the Advocates General.

Other positions

  • Case law commentator at NTFR

Featured publications

  • Refusing tax credits for Dutch national in Switzerland is not discrimination (Schumacher-doctrine), comment on Court of Zeeland-West-Brabant 17 July 2023, no BRE 22/1663, NTFR 2023/1450
  • Limited significance for treaty posterior OECD commentary, commentary on Supreme Court 14 October 2022, no 21/00747, NTFR 2022/3771
  • Application of Belgian double taxation avoidance rule contrary to EU law, comment on CJEU 15 July 2021, C241/20, NTFR 2021/2592
  • Schumacker-doctrine and “ertragsanteil”, comment on Court of Zeeland-West Brabant, 11 May 2021, no AWB - 19 _ 1605, NTFR 2021/1983