About us

Lubbers, Boer & Douma is a tax boutique, founded in 2013. All partners are tax law professors. We are not a tax consultancy firm: we do not provide advice for the future. We apply our specialized knowledge of (inter)national and EU tax law to clarify and solve complicated tax questions. We do this efficiently and decisively. We also provide support to (tax-)legal professionals requiring collegial consultation (professional support).

  • What we do
  • Approach
  • Mission
  • Clients
  • Expertise

Lubbers, Boer & Douma applies first-class knowledge to make fiscal questions and risks comprehensible and manageable. We provide a solution. Our (second) opinions or fiscal analyses can be used to determine whether all relevant arguments were considered during the advisory process, whether a settlement offer proposed by the tax authorities should be accepted or to determine what chances of success a tax court proceeding may have. We also act as a sounding board for fiscal or strategic questions, supervise extensive audits and review or write (procedural) documents. In addition, we represent clients in disputes, for example in arbitration proceedings, mutual agreement procedures or discussions with the tax authorities.

At Lubbers, Boer & Douma, a personal approach is the key priority. Our clients can depend on our commitment and can always rely upon us. We offer our clients reassurance when solving and/or preventing fiscal problems. When dealing with the tax authorities, our strategy is not to delay and obstruct, but to purposefully work on a solution as favorable as possible for our client. If necessary, we will take the case to the Supreme Court and the Court of Justice of the European Union.

It is our mission to provide the highest quality in every contact with our clients. We are not satisfied until we have been able to prove our added value and help our client with an argument, reasoning or solution they had not thought of themselves. 

Our clients are renowned tax advisory and law firms in the Netherlands and abroad. We also work with large or very large enterprises, socially engaged organizations and high-net-worth individuals.

Our expertise and experiences extends to nearly all aspects of material and procedural (inter)national and European tax law, including:

  • Personal and corporate income tax matters
  • Fiscal profit determination (for example taxable public undertakings)
  • Trusts, private fund foundations etc.
  • ‘Benefit from miscellaneous activities’ derived from (real estate) investments
  • So called information orders, problems surrounding penalties
  • Questions of international tax law (including the transfer of a registered office) and European tax law (including fiscal state aid issues) 

Our team

Lubbers, Boer & Douma believes that complicated question scan only be solved by simplifying them first. The only way to achieve this is complete fluency in tax law. That is why we consider a strong academic profile of great importance. All team members have extensive experience in the judiciary and tax advisory practice.

Allard Lubbers

Partner at Lubbers, Boer & Douma

Koos Boer

Partner at Lubbers, Boer & Douma

Sjoerd Douma

Partner at Lubbers, Boer & Douma

Michelle de Reus

Associate at Lubbers, Boer & Douma

Andrea Detweiler

Associate at Lubbers, Boer & Douma
Allard Lubbers

Allard Lubbers

Partner at Lubbers, Boer & Douma

In August 2003, Allard Lubbers was appointed as Professor of Tax Law at Leiden University. He specializes in the determination of ‘profits’ for (corporate) income tax purposes and in procedural tax law. He wrote a number of books (in Dutch), including 'Reading and analyzing decisions of the Supreme Court' and 'Sound business practice'. He has published widely in the areas of his specialization. To mark the 100th anniversary of the Tax Chamber of the Supreme Court in 2016, Allard was awarded the prestigious title ‘Watcher of the Dutch Supreme Court’. Allard was a deputy judge the Courts of Appeal of Amsterdam and ‘s-Hertogenbosch between 2002 and 2017. Together with Koos Boer, Allard Lubbers is the founder of Lubbers & Boer B.V.


Other positions:

  • Professor of tax law Leiden University
  • Chairman of the editorial board of BNB

Recent publications:

  • Goed koopmansgebruik en de vrijheid van de ondernemer, in: C. Maas en L.J.A. Pieterse (red.), Systeem en symmetrie (Bavink-bundel), Kluwer, Deventer, 2016, p. 75 t/m 82 (samen met R.P.C. Cornelisse)
  • Goed koopmansgebruik, Serie Fiscale Geschriften, Sdu Uitgevers, Den Haag, 2012
  • Belastingarresten lezen en analyseren, Serie Fiscale Geschriften, Sdu Uitgevers, Den Haag, 2015

Contact details

Prof. dr. A.O. Lubbers
Zuid-Hollandlaan 7
2596 AL `s-Gravenhage
Nederland

+31 (0) 6 34834257
lubbers@lubbersboerdouma.com
Koos Boer

Koos Boer

Partner at Lubbers, Boer & Douma

Koos Boer has been Professor of Tax Law at Leiden University since 2013. He is the Head of the Tax Law Department. Prior to founding Lubbers & Boer BV with Allard Lubbers in March 2013, Koos practiced tax law at one of the Big Four tax law firms in the Netherlands. Koos is specialized in Personal and Corporate Income Tax Law. He wrote his dissertation (2011) on the tax law aspects of Anglo-American trusts. Koos publishes regularly in several legal journals (BNB, WFR and NTFR) and is an editor of Fiscaal Weekblad FED – a weekly case law journal. For years he was a deputy judge in the District Court of Haarlem and in the Court of Appeal of Arnhem-Leeuwarden. Koos gives lectures and teaches courses on various topics.

Other positions:

  • Professor of Tax Law

  • Editor Fiscaal Weekblad FED

  • Contributor to the legal journals: WFR, BNB, NTFR and NDFR

Recent publications:

  • Verzamelbesluit aanmerkelijk belang – inkomstenbelastingaspecten, NTFR-B 2018/31.
  • Enkele fiscale aspecten van een Initial Coin Offering (ICO) in het Nederlandse belastingrecht, NTFR 2018/2049
  • Aanpassingen van het APV-regime in het Belastingplan 2017 – de nieuwe toerekeningsstop geanalyseerd, FTV 2017/7

Contact details

Prof. dr. J.P. Boer
Zuid-Hollandlaan 7
2596 AL `s-Gravenhage
Nederland

+31 (0) 6 52864496
boer@lubbersboerdouma.com
Sjoerd Douma

Sjoerd Douma

Partner at Lubbers, Boer & Douma

Sjoerd Douma is Professor of International & EU Procedural Tax Law at the University of Amsterdam. Prior to his appointment in October 2017, he was a professor at Leiden University. At the IFA Congress in Rio de Janeiro (2017), Sjoerd was appointed as a member of the Permanent Scientific Committee of the International Fiscal Association. Sjoerd has specialized in corporate income taxation, tax treaties, European tax law (including Fiscal State Aid) and procedural law. Sjoerd is the lead instructor in the massive open online course ‘Rethinking International Tax Law’ which has attracted more than 30,000 participants from all over the world. In 2017, Sjoerd received Coursera's Learners First Outstanding Educator Award, out of over 2,000 courses on Coursera. This award honours the instructor who best exemplifies the “Learners First” principle, as demonstrated by a combination of course ratings and course completions. Sjoerd is a Deputy Judge in the Court of Appeal of Arnhem-Leeuwarden and a permanent contributor to leading Dutch and international tax journals. He has authored and co-authored numerous publications and reports on national, international and European tax law. In 2012, Sjoerd’s PhD thesis ‘Optimization of Tax Sovereignty and Free Movement’ won the prestigious bi-annual Dissertation Prize of the Dutch Association for Tax Research. Prior to joining Lubbers, Boer & Douma in March 2017, Sjoerd has practiced tax law at one of the ‘big four’ tax advisory firms for more than 12,5 years. In this capacity, he represented clients before the tax authorities, the European Commission, the Dutch Supreme Court and the Court of Justice of the European Union. For years he was a deputy judge in the District Court of Haarlem and in the Court of Appeal of Arnhem-Leeuwarden.

Other positions:

  • Professor of International and European Tax Law
  • Member of the Permanent Scientific Committee of the International Fiscal Association
  • Member of the Board of the Dutch Association for International Tax Law (‘Nederlandse Vereniging voor Internationaal Belastingrecht’)
  • Visiting Professor at Université Panthéon-Assas (Paris, France)
  • Permanent contributor to Highlights & Insights on European Taxation and various leading Dutch tax journals

Recent publications:

  • Miscommunication and Distrust in the International Tax Debate, Deventer: Wolters Kluwer 2018
  • State Aid and Direct Taxation, in: B.J.M. Terra & P.J. Wattel, European Tax Law, Kluwer Law International 2018
  • Procedural and Administrative Aspects of the CCCTB’, in: The EU Common Consolidated Corporate Tax Base – Critical Analysis (Ed. Dennis Weber & Jan van de Streek), Alphen aan den Rijn: Kluwer Law International 2018
  • BEPS and European Union Law’ Cahiers de droit fiscal international, Vol. 102a, Sdu: The Hague 2017, p. 65-95
  • Taxation, State aid and distortions of competition’, National Report of the Netherlands Association for European Law (www.nver.nl), XXVIII FIDE Congress (2018)
  • New Exchange of Information versus Tax Solutions of Equivalent Effect’ (Chapter 19: Netherlands; Giuseppe Marino Ed.), Amsterdam: IBFD 2016
  • Limitations on Interest Deduction: an EU Law Perspective’, British Tax Review 2015/3

Contact details

Prof. dr. S.C.W. Douma
Zuid-Hollandlaan 7
2596 AL `s-Gravenhage
Nederland

+31 (0) 6 52084791
douma@lubbersboerdouma.com
Michelle de Reus

Michelle de Reus

Associate at Lubbers, Boer & Douma

Michelle de Reus has been working at Lubbers, Boer & Douma since December 2018. She previously clerked for Advocates General and Justices of the fiscal chamber of the Dutch Supreme Court, where she gained considerable experience in cassation. Prior to the Dutch Supreme Court, she worked in one of the Big Four’s tax advisory practice in Rotterdam. She was appointed as a Deputy Judge in the District Court in Haarlem. She is also a contributor to the legal journal NTFR and co-author of the article-by-article commentary published in NDFR. Michelle’s interests lie in (corporate) income and dividend taxation, as well as procedural tax law. In 2018 she participated in the Post-Master ‘International and European Tax Law’ at Erasmus University Rotterdam.

Other positions:

  • Deputy Judge in the District Court in Haarlem
  • Contributor NTFR and co-author article-by-article commentary in NDFR

  • Researcher at Leiden University

Recent publications:

  • Belastingheffing over cryptobezittingen in box 3, NJB 2018/1813 (samen met E.J.F.C. van Nijnatten)
  • Het belang van de landbouwvrijstelling: niet beperkt tot de landbouwer- belastingplichtige, in: M. Feteris, L. Stevens en B. Verhoeven (red.), Bouwen en douwen (Overgaauw-bundel), Wolters Kluwer, Deventer, 2017, p. 229-240.

Contact details

Mr. M.M. de Reus
Zuid-Hollandlaan 7
2596 AL `s-Gravenhage
Nederland

+31 (0) 6 18916397
dereus@lubbersboerdouma.com
Andrea Detweiler

Andrea Detweiler

Associate at Lubbers, Boer & Douma

Andrea Detweiler joined Lubbers, Boer & Douma in February 2019. After studying Dutch fiscal law at Leiden University, she enrolled in the advanced LLM ‘International Taxation Law’ at the International Tax Center, where she graduated cum laude. She subsequently worked in the international tax advisory practice of a Big Four firm. She started working for the judiciary in 2011, initially as a jurist at the Courts of Appeal of Amsterdam and The Hague and later at the Dutch Supreme Court’s research center, clerking for Justices of the Dutch Supreme Court’s fiscal chamber. In 2018 she took part in the Post-Master ‘International and European Tax Law’ at Erasmus University Rotterdam. She has gained extensive experience in international tax law and procedural tax law throughout her studies and career.


Other positions:

  • Contributor NTFR

  • Researcher at the University of Amsterdam

Recent publications:

  • ‘Article 21 of the OECD Model Convention: Past, Present and Future’, Intertax, April
    2009, Vol. 37(4), pp. 235-249

Contact details

Mr. A.G. Detweiler
Zuid-Hollandlaan 7
2596 AL `s-Gravenhage
Nederland

+31 (0) 6 38059011
detweiler@lubbersboerdouma.com