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.
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)
Featured publications
- NTFR 2026/384 – The tax inspector explicitly and unequivocally abandons his position on tax interest, but is not obliged to compensate interest in relation to box 3 legal redress. Case note to the judgment of the Court of Appeal ’s-Hertogenbosch of November 12, 2025
- NTFR 2026/622 – Actual (realized and unrealized) return not properly substantiated; therefore, the tax assessment is based on the deemed (forfaitary) return. Case note to the judgment of the Court of Appeal Arnhem-Leeuwarden of March 3, 2026
- NTFR 2026/904 - Additional tax assessments and penalties for undeclared foreign bank accounts; the project-based CRS investigation was conducted with sufficient expedition. Case note to the judgment to the Court of Appeal The Hague of April 16, 2026