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 questions can 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

Alexia Kardachaki

Associate at Lubbers, Boer & Douma

Mart van Hulten

Associate at Lubbers, Boer & Douma

Claire Maree

Associate at Lubbers, Boer & Douma

Rocco IJsselmuiden

Associate at Lubbers, Boer & Douma

Luc Mengelers

Associate at Lubbers, Boer & Douma

Annemarie Brouwer-Bergers

Office Manager bij Lubbers, Boer & Douma

Rupal Maheshwari

Associate at Lubbers, Boer & Douma

Jelleke Oud

Office Support

Babs Eras

Office Support

Coco van Peijpe

Office support
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:

  • Foutenherstel na het aan- en verkoopkosten-arrest, WFR 2019/145 (with M.M. de Reus)
  • De ondernemingstoets: de invulling van het begrip “activiteit”, WFR 2018/68 (with N.M.A. van Kreveld)
  • Feiten en omstandigheden bij het opstellen van een fiscale openingsbalans, WFR 2017/110 (with J.M. van der Heijden)
  • 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 (with R.P.C. Cornelisse)
  • Belastingarresten lezen en analyseren, Serie Fiscale Geschriften, Sdu Uitgevers, Den Haag, 2015
  • Goed koopmansgebruik, Serie Fiscale Geschriften, Sdu Uitgevers, Den Haag, 2012

Contact details Prof. dr. A.O. Lubbers
Tournooiveld 2
2511CX `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 was the Head of the Tax Law Department until February 2020. 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

Featured publications:

  • HR 9 april 2021, nr. 20/00859, BNB 2021/128 (Verkrijging van de juridische eigendom van alle aandelen in een onroerendezaakrechtspersoon)

  • HR 26 maart 2021, nr. 19/03671, BNB 2021/111 (APV-regime. Toerekening aan erven oprichter Stiftung)
  • De meldingsplichtige niet-grensoverschrijdende constructie: contradictio in terminis?, NTFR 2020/2824
  • De internationale aspecten van de voorgestelde Wet excessief lenen bij eigen vennootschap, WFR 2020/175 (samen met prof. dr. mr. E.J.W. Heithuis)
  • De nationale aspecten van de voorgestelde Wet excessief lenen bij de eigen vennootschap, WFR 2020/170 (samen met prof. dr. mr. E.J.W. Heithuis)

Contact details Prof. dr. J.P. Boer
Tournooiveld 2
2511CX `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 has been a Deputy Judge in the Court of Appeals of Arnhem-Leeuwarden, a Deputy Judge in the District Court of Haarlem and Visiting Professor at Université Panthéon-Assas (Paris, France). He is 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. Sjoerd has represented clients before the tax authorities, the Dutch tax courts (including the Dutch Supreme Court), the European Commission and the Court of Justice of the European Union. Sjoerd has acted multiple times as an expert witness in international arbitration and court proceedings. He has also acted as arbitrator. Before joining private practice, Sjoerd was a legal clerk at the Dutch Supreme Court, where he drafted judgments as well as opinions of the Advocate-General.

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’)
  • Permanent contributor to Highlights & Insights on European Taxation and various leading Dutch tax journals

Featured 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
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 52084791
douma@lubbersboerdouma.com
Alexia Kardachaki

Alexia Kardachaki

Associate at Lubbers, Boer & Douma

Alexia Kardachaki has been working for Lubbers, Boer & Douma since April 2020. Alexia has specialized in international and EU tax law. Prior to joining Lubbers, Boer & Douma, Alexia gained practical experience working for 7 years with two of the Big Four firms as tax advisor of large Dutch-based multinationals. She also focused on EU State aid law, tax transparency and dispute resolution. Alexia holds an LL.M. in international tax law (Vienna University of Economics and Business), an LL.M. in Dutch tax law (Vrije Universiteit Amsterdam), and a postgraduate diploma in Greek tax law (Athens University of Economics and Business). In 2021, Alexia completed the executive programme in transfer pricing (University of Lausanne). She also has a background in tax research, having acted as researcher for the International Fiscal Association, and is actively involved in the academic world.

Other positions:

  • Secretariat of the European Business Tax Forum 

  • Founding member of the Women of International Fiscal Association Network in the Netherlands 

  • Member of the board of the Dutch Association of International Tax Law (the branch of the International Fiscal Association in the Netherlands)

Featured publications:

  • Resolving multilateral transfer pricing disputes under the current tax treaty and European frameworks: shortcomings and possible suggestions for improvement (2022) 29 ITPJ, Issue 1

  • Netherlands National Report, Big data and tax – domestic and international taxation of data driven business, (2021) IFA Cahiers (co-authored with Marcel Schaper) (forthcoming)

  • Report on the EUCOTAX Conference ‘State Aid, Intangibles and Rulings’ (2017) 26 EC Tax Review, Issue 5, pp. 284–288 (Co-authored with Mart van Hulten)

  • Comment on ECHR, Case of Lindstrand Partners Advokatbyrå AB v. Sweden, Highlights & Insights on European taxation, 2017/2

  • The impact of European Union law on the possibilities of European Union Member States to adapt international tax rules to the business models of multinational enterprises, (2016) 44 Intertax, Issue 10, pp. 746–754 (co-authored with Sjoerd Douma)

Contact details A. Kardachaki LL.M
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 30021253
kardachaki@lubbersboerdouma.com
Mart van Hulten

Mart van Hulten

Associate at Lubbers, Boer & Douma

Mart van Hulten has been working as a tax lawyer at Lubbers, Boer & Douma since July 2020. He is also assistant professor in European and international taxation and in Dutch corporate taxation at the Fiscal Institute of Tilburg University. Prior to working at Lubbers, Boer & Douma, Mart worked at one of the Big Four’s international and European corporate tax advisory practice for 12 years. Mart is annotator at NLFiscaal, a weekly tax journal. Other contributions of Mart to academic literature can for instance be found in the Journal of International Taxation, EC Tax Review, and Intertax. In December 2019, Mart successfully defended his PhD thesis at Tilburg University, titled ‘Aiming for Well-Being through Taxation: A Framework of Caution and Restraint for States’.

Other positions:

  • Assistant professor at the Fiscal Institute of Tilburg University

  • Annotator at NTFR and NLFiscaal

Featured publications:

  • Spanish CIT-rule for foreign subsidiaries unlawful State aid (translated title: Spaanse vpb-regeling voor buitenlandse deelnemingen verboden staatssteun), 28 October 2021, NLFiscaal Vol. 6, No. 43, p. 23-25
  • Broad welfare and the building blocks for a better tax system (translated title: Brede welvaart en de bouwstenen voor een beter belastingstelsel), 11 February 2021, NLF Wetenschappelijk 2021/06
  • Lexel AB: market conformity, artificiality and economic integration (translated title: marktconformiteit, kunstmatigheid en economische integratie), 28 October 2021, Weekblad fiscaal recht 2021/201, 7403, p. 1438-1447
  • The Green Deal consultations: Well-being aims and tax related reforms, December 2020, EC Tax Review 2020/6, p. 263-270

Contact details dr. M.J. van Hulten LL.M.
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 14886020
vanhulten@lubbersboerdouma.com
Claire Maree

Claire Maree

Associate at Lubbers, Boer & Douma

Claire Maree has been working for Lubbers, Boer & Douma since November 2020. She has specialized in (the international aspects of) corporate income tax, personal income tax and dividend withholding tax. Prior to joining Lubbers, Boer & Douma, Claire gained practical experience working for one of the large tax advisory firms in the Netherlands. Claire holds an LL.M. in Dutch tax law from Leiden University (cum laude) and bachelor’s degrees in tax law and jurisprudence. Claire has completed an internship at the Dutch Supreme Court, where she wrote draft Opinions for one of the Advocates General.

Featured publications:

  • Schumacher doctrine en Ertragsanteil, commentaar op Rechtbank Zeeland-West-Brabant, 11 mei 2021, nr. AWB - 19 _ 1605, NTFR 2021/1983
    • Schotse trust die fungeert als beleggingsfonds verzoekt om teruggaaf van dividendbelasting, commentaar op Hoge Raad, 16 april 2021, nr. 18/01052, NTFR 2021/1481
    • EC verzoekt Frankrijk om wijziging van de bronbelasting op dividenden uitbetaald aan unit-linked-verzekeringsmaatschappijen in andere EER-lidstaten, commentaar op EC Nieuwsbericht van 18 februari 2021, nr. INF/21/441, NTFR 2021/942

Contact details C.C. Maree LL.M.
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 517 091 82
maree@lubbersboerdouma.com
Rocco IJsselmuiden

Rocco IJsselmuiden

Associate at Lubbers, Boer & Douma

Rocco IJsselmuiden has been working at Lubbers, Boer & Douma since April 2021. Prior to joining Lubbers, Boer & Douma, he worked for three and a half years as a lawyer and tax adviser within the integrated tax practice of a global law firm in Amsterdam, where he gained experience across the full spectrum of (international) tax law. He was also a member of the Technical Committee of the Young Association of Tax Advisers. Rocco graduated in tax and civil law from Vrije Universiteit (VU) Amsterdam and Leiden University in 2017. Rocco completed an internship at the Dutch Supreme Court and was a student assistant at the tax department of VU Amsterdam. 

Featured publications:

    • J.P. Boer & R.O. IJsselmuiden, 'Toerekening van het vermogen van non-discretionaire doelvermogens en het APV‑regime: wie van de drie?', KWEP 2021/11
    • L.J.A. Pieterse & R.O. IJsselmuiden, Geruisloze terugkeer uit de bv (Fed Fiscale Brochures), Deventer: Wolters Kluwer 2019

Contact details R.O. IJsselmuiden LL.M.
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 557 989 40
ijsselmuiden@lubbersboerdouma.com
Luc Mengelers

Luc Mengelers

Associate at Lubbers, Boer & Douma

Luc Mengelers has been working at Lubbers, Boer & Douma since September 2021. Luc graduated in Dutch tax law from Tilburg University in 2021. He wrote his Master's thesis about the compatibility of the Dutch dividend witholding tax with European law. Luc won the thesis award for his Bachelor's thesis about the liquidation loss scheme in the Dutch corporate income tax. During his study, Luc worked at the tax section of the Dutch court of appeal in 's-Hertogenbosch. Furthermore, he has completed an internship at the Dutch tax authorities in Eindhoven on the departments Private Persons and Large Enterprises. Luc is a member of the Association for Tax Sciences.

Featured publications:

  • Italian legislation regarding registration and taxation of motor vehicles prohibited, commentary on Court of Justice EU, 16 December 2021, nr. C-274/20, NLF 2022/0118

Contact details L.H.C. Mengelers LL.M.
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 465 084 88
mengelers@lubbersboerdouma.com
Annemarie Brouwer-Bergers

Annemarie Brouwer-Bergers

Office Manager bij Lubbers, Boer & Douma

Contact details A. Brouwer-Bergers
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 309 028 14
brouwer@lubbersboerdouma.com
Rupal Maheshwari

Rupal Maheshwari

Associate at Lubbers, Boer & Douma

Rupal Maheshwari has been working for Lubbers, Boer & Douma since June 2022. Rupal has specialized in international tax law and holds an Advanced LL.M. in international tax law from the University of Amsterdam (cum laude). She wrote her master’s thesis on ‘Pillar One & Value Creation’ and won the IBFD Award for the Best Thesis 2022. She is also a Chartered Accountant from India along with a bachelor’s degree in commerce from Shri Ram College of Commerce (University of Delhi).  Prior to joining Lubbers, Boer & Douma, Rupal had professional experience working for nine years in India with one of the Big Four firms and a boutique tax firm in the domain of corporate and international taxation. During her study, she also did internship in transfer pricing domain at a Dutch law firm.

Contact details R. Maheshwari LL.M.
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 440 816 50
maheshwari@lubbersboerdouma.com
Jelleke Oud

Jelleke Oud

Office Support

Contact details J.J.M. Oud
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 180 710 95
office@lubbersboerdouma.com
Babs Eras

Babs Eras

Office Support

Contact details B.J.M. Eras
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 180 710 95
office@lubbersboerdouma.com
Coco van Peijpe

Coco van Peijpe

Office support

Contact details J.C. van Peijpe
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 180 710 95
office@lubbersboerdouma.com