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

Michelle de Reus

Associate at Lubbers, Boer & Douma

Alexia Kardachaki

Associate at Lubbers, Boer & Douma

Claire Hofman

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

Mick Knops

Associate at Lubbers, Boer & Douma

Annemarie Brouwer-Bergers

Office Manager bij Lubbers, Boer & Douma

Nancy Naalden-Van Bijsterveldt

Personal Assistant bij 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:

  • 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

Recent publications:

  • 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. He is also a founding member at Danon, Douma & Kofler. 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

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
Tournooiveld 2
2511CX `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:

  • Het ondernemers- en ondernemingsbegrip in de Wet IB 2001, Fiscale Monografie nr. 12, Deventer: Wolters Kluwer 2020
  • Bewijsrechtelijke aspecten van (doorwerking van) dwaling in het belastingrecht’, WFR 2020/100
  • Foutenherstel na het aan- en verkoopkosten-arrest, WFR 2019/145 (with A.O. Lubbers)
  • Belastingheffing over cryptobezittingen in box 3, NJB 2018/1813 (with 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 Ms. M.M. de Reus LL.M
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 18916397
dereus@lubbersboerdouma.com
Alexia Kardachaki

Alexia Kardachaki

Associate at Lubbers, Boer & Douma

Alexia Kardachaki has been working for Lubbers, Boer & Douma since April 2020. She also acts as network manager of Danon, Douma & Kofler. 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).  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 International Fiscal Association in the Netherlands

Recent publications:

  • 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 Ms. A. Kardachaki LL.M
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 30021253
kardachaki@lubbersboerdouma.com
Claire Hofman

Claire Hofman

Associate at Lubbers, Boer & Douma

Claire Hofman completed her master's degree in tax law and criminal law at the University of Maastricht in December 2013.   Since 2014, she works for the Faculty of Law of Erasmus University.   Because of her dual background, she is involved in activities (teaching and research) in the sections criminal law, criminology and tax law.   Claire is particularly interested in procedural tax law, due to the fact that within this niche different areas of law come together.   She publishes about procedural tax law subjects in tax law journals and she also writes annotations in this area for Wolters Kluwer's Vakstudie-Nieuws (V-N).   In 2018, she was nominated for the Stevens Prize, an award for young authors who are able to explain complex matters in an understandable manner.   At the beginning of 2021, she will defend her PhD-thesis on the legal sustainability of the fiscal sanctions arsenal (an investigation into the foreseeability of sanctioning fraud and the mutual alignment of sanctioning policies).   Claire joined Lubbers Boer & Douma in 2019. 

Other positions:

  • Lecturer tax law at Erasmus University

  • Author Vakstudie-Nieuws (Wolters Kluwer)

Recent publications:

  • E. Boomsluiter en C. Hofman, Ethiek, een gezamenlijke verantwoordelijkheid, in: Tax Governance, verantwoordelijkheid en ethiek. Tijd voor een code?, essaybundel voor het Ministerie van Financiën

  • C. Hofman, Ontwikkelingen in de sfeer van de repressieve fiscale rechtshandhaving, Weekblad Fiscaal Recht, 2018-101, 680-689

  • G.J.M.E. de Bont en C.Hofman, De fiscale eenheid als (medeplegende) boeteling, Weekblad Fiscaal Recht, 2018-7244, 815-821

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

+31 (0) 6 30296544
hofman@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

Recent publications:

  • Spanish CIT-rule for foreign subsidiaries unlawful State aid (translated title: Spaanse vpb-regeling voor buitenlandse deelnemingen verboden staatssteun (1)), 18 February 2021, NLFiscaal Vol. 6, No. 7, p. 35-37
    • 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
    • Belgian excess profit exemption is aid scheme (translated title: Belgische belastingvrijstelling van overwinst vormt steunregeling), 24 December 2020, NL Fiscaal Vol. 5, No. 52, p. 30-32
    • The Green Deal consultations: Well-being aims and tax related reforms, December 2020, EC Tax Review 2020/6, p. 263-270

Contact details Mr. 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.

Contact details Ms. 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. 

Recent publications:

  • L.J.A. Pieterse & R.O. IJsselmuiden, Geruisloze terugkeer uit de bv (Fed Fiscale Brochures), Deventer: Wolters Kluwer 2019

  • H-J. van Duijn & R.O. IJsselmuiden, 'Will the Netherlands Threshold for Levying Taxes on PEs Be Lowered by Proposed Changes in Line with BEPS Action 7: Preventing the Artificial Avoidance of PE Status?', European Taxation 2016, vol. 56, nr. 2/3

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

+31 (0) 6 557 989 40
ijsselmuiden@lubbersboerdouma.com
Mick Knops

Mick Knops

Associate at Lubbers, Boer & Douma

Mick Knops has been working for Lubbers, Boer & Douma since April 2021. Before that, he worked for over 8 years for Loyens & Loeff in Amsterdam and New York, where he predominantly advised on matters of international and EU tax law. He also has broad experience in the field of energy and environmental levies. During his study he was a student clerk at the Dutch Supreme Court. Since 2014 he has been a annotator for FED Fiscaal Weekblad, a weekly case law journal, and a permanent contributor to NTFR (an encyclopedic reference work). Mick is also a researcher at the University of Amsterdam and is writing his PhD thesis on the subject of treaty abuse in the fields of international tax law and international investment law.

Other positions:

  • Researcher University of Amsterdam

  • Annotator FED Fiscaal Weekblad

  • Contributor NTFR (Dutch Dividend Tax Act)

Recent publications:

  • De (aanvullende) CFC-maatregel van artikel 13ab Wet Vpb 1969, MBB 2018/11.27 (met V.T.P. van der Lans)

  • Energiebelasting: sturingsmiddel of melkkoe, Nederlands Tijdschrift Energierecht 2016/6 (met R. de Vlam)

  • Schadevergoedingen en deelnemingsvrijstelling I & II, WFR 2015/1046 & 2015/1069 (met M. Schul)

  • Zurstrassen: Grensoverschrijdende LAT-relaties en een aanrechtsubsidies, in G. Essers, A.P. van der Meij en F. van Overmeijren (red), Vrij Verkeer van Personen in 60 arresten (Kluwer 2012)

Contact details Mr. M. Knops LL.M.
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 200 409 91
knops@lubbersboerdouma.com
Annemarie Brouwer-Bergers

Annemarie Brouwer-Bergers

Office Manager bij Lubbers, Boer & Douma

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

+31 (0) 6 309 028 14
brouwer@lubbersboerdouma.com
Nancy Naalden-Van Bijsterveldt

Nancy Naalden-Van Bijsterveldt

Personal Assistant bij Lubbers, Boer & Douma

Contact details Ms. N. Naalden-Van Bijsterveldt
Tournooiveld 2
2511CX `s-Gravenhage
Nederland

+31 (0) 6 188 915 89
vanbijsterveldt@lubbersboerdouma.com