Otto Marres

Partner

Otto Marres is a lawyer (admitted to the Dutch bar) and partner at Lubbers, Boer & Douma since March 2025. He is also professor of tax law at the University of Amsterdam. Otto has specialized in withholding taxes, corporate income tax, tax treaties and European tax law.

Before joining Lubbers, Boer & Douma, Otto worked as a law clerk at the Dutch Supreme Court, and as tax lawyer at two law firms and a large international tax consultancy firm. From 2009 to 2018, he was also a deputy judge at the Court of Appeals in The Hague. He has represented clients before district courts, appellate courts, and the Supreme Court (including oral arguments before the Supreme Court).

Other positions

Professor of tax law
Annotator BNB and FED
Member editorial board MBB
Member editorial board Fiscale Geschriften en Fiscale Wetenschappelijke Reeks (Sdu uitgevers)

Featured publications

Comment on the Policy Rule of the State Secretary for Finance of 30 May 2024, nr. 2024-12473 (10a VPB-besluit), Stcrt. 2024, 17476, BNB 2024/103
Het rentesaldo in de earningsstrippingmaatregel, WFR 2023/255
Dividendstrippen bij reorganisaties, NTFR 2023/867
Division of Tax Jurisdiction; Double Tax Relief Mechanisms; Tax Treaty Issues, in: Douma/Marres/Vermeulen/Weber (eds), Terra/Wattel's European Tax Law, Wolters Kluwer 2022
The Parent-Subsidiary Directive, in: Douma/Marres/Vermeulen/Weber (eds), Terra/Wattel's European Tax Law, Wolters Kluwer 2022
Combatting Abuse by Conduit Companies. The Doctrine of Abuse under EU Law and Its Influence on Tax Treaties, European Taxation, Issue: 2021 (Volume 61), No. 8 (with I. de Groot)
Winstdrainage door renteaftrek, FM 113, third edition, Wolters Kluwer 2020
Dividendbelasting, FFS 26, fifth edition, Wolters Kluwer 2020