Tirza Cramwinckel
Partner
Tirza Cramwinckel is a lawyer (admitted to the Dutch bar) and partner at Lubbers, Boer & Douma since January 2025. She also holds a PhD from Leiden University and specializes in procedural tax law.
Tirza has broad legal expertise and her versatile tax experience ranges from tax administrative law to Dutch corporate income tax. She also counts Dutch personal income tax, withholding taxes and intersections with other jurisdictions among her areas of expertise. Before joining Lubbers, Boer & Douma, Tirza worked at a large law firm in Amsterdam for 11 years. She gained extensive practical experience in complex tax litigation, dispute resolution and acquisition transactions.
In 2022, Tirza graduated cum laude for her dissertation Voorlichting door de Belastingdienst in rechtsstatelijke context that deals with the principle of legitimate expectations. For her dissertation, she received several awards, including the prestigious dissertation prize of the Praemium Erasmianum Foundation. She is a board member of the Dutch Association for Tax studies (Vereniging voor Belastingwetenschap), a member of the editorial board of the Weekblad Fiscaal Recht and a regular contributor to the Tijdschrift Formeel Belastingrecht. Her publications have been awarded the Stevens Prize 2024. She regularly gives lectures and courses.
Additional positions
- University lecturer at Leiden University
- Board member of the Dutch Association for Tax studies (Vereniging voor Belastingwetenschap)
- Member of the editorial board of the Weekblad Fiscaal Recht
- Permanent contributor to FED (Dutch case law journal)
- Permanent contributor to Tijdschrift Formeel Belastingrecht and TaxVisions
Uitgelichte publicaties
- Case comment Dutch Supreme Court 1 December 2023, ECLI:NL:HR:2023:1675, AB 2024/342 (with C.N.J. Kortmann)
- Het evenredigheidsbeginsel: een wankele weegschaal?, Weekblad Fiscaal Recht 2024/298.
- De informatiebeschikking in recente jurisprudentie, Tijdschrift Formeel Belastingrecht 2023/10 (with M.J.S. Lavreysen).
- Voorlichting door de Belastingdienst in rechtsstatelijke context. Een juridisch en communicatiewetenschappelijk onderzoek naar gewekt vertrouwen (Fiscale Monografieën nr. 177), Deventer: Wolters Kluwer 2022.