Emilia Boers

Emilia Boers

Junior Associate

Emilia Boers is an attorney-at-law (admitted to the Dutch bar) and works at Lubbers, Boer & Douma since August 2025. Her focus areas include international and European tax, withholding tax and corporate income tax.


Emilia studied in Amsterdam and obtained three master's degrees from the University of Amsterdam: International and European Tax Law, Fiscal Economics, and Private Law (specialization: Commercial Legal Practice). She also completed three bachelor's degrees at the University of Amsterdam: Business Administration, Tax Law, and Law.

During her studies, Emilia gained practical experience through various internships at two large tax advisory firms and four renowned law firms. In addition, she was a student assistant at the UvA and was involved in education.

Other positions

  • Prospective member of the NOB (Nederlandse Orde van Belastingadviseurs)
  • Admitted to the Dutch bar (Nederlandse Orde van Advocaten)
  • Case law commentator at Nederlands Tijdschrift voor Fiscaal Recht (NTFR)

Featured publications

  • WFR 2026/159 - IFA Travelling Lecture 2026: the international dimension of withholding taxes
  • NTFR 2026/1053 – Redistribution of the Box 3 tax base after tax assessments have become irrevocable is not possible in the event of loss carry-forward. Case note to the judgment of the Supreme Court of June 12, 2026
  • NTFR 2026/1271 – No standard declaration required where sufficient evidence of foreign income is available. Case note to the judgment of the Court of Appeal Arnhem-Leeuwarden of April 21, 2026
  • NTFR 2026/1096 – Redistribution of common income components after a tax assessment has become final is not possible. Case note to the judgment of the District Court Zeeland-West-Brabant, April 20, 2026
  • NTFR 2026/904 – Additional tax assessments and penalty fines for undeclared foreign bank accounts; project-based CRS approach considered sufficiexpeditious. Case note on the judgment of the Court of Appeal of The Hague, April 16, 2026
  • NTFR 2026/622 – Actual (realized and unrealized) return not demonstrated; assessment therefore based on the statutory deemed return. Case note on the judgment of the Arnhem-Leeuwarden Court of Appeal, March 3, 2026
  • NTFR 2026/384 – Tax inspector expressly and unequivocally waives position on tax interest, but no interest payable on box 3 legal redress. Case note on the judgment of the Court of Appeal of 's-Hertogenbosch, November 12, 2025