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Boris
Emmerig
Partner/Tax lawyer
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Boris studied Dutch Law in 1989 and Fiscal Law in 1990 at Tilburg University. During this period he formed part of the editorial staff of Ars Aequi, the largest legal journal in the Netherlands.
After his studies he worked as a tax adviser and a tax lawyer. He was one of the founders of the DLA Piper Tax Group in 2002.
As an all-round tax adviser, Boris has specific knowledge of wage tax, corporate income tax, income tax and social insurance schemes. He acts for both national and international clients. He is very experienced in establishing tax-friendly structures for international clients, using the fiscally favourable terms that apply in the Netherlands. For his Dutch clients he works in close cooperation with the Labour Law and Real Estate groups, on the basis of a multi-disciplinary approach. More specifically, Boris is experienced in advising directors/principal shareholders and in advising clients on fiscal labour law (salary splits, general contingency problems, dismissal procedures and flexible remuneration models), real estate funds and fiscal investment institutions.
Where necessary, he not only gives advice but will also take legal (fiscal) action. Boris gives presentations in and outside the office on a regular basis and has published many articles. He has regular and good contacts with the Dutch Tax Authorities. Apart from his counselling work Boris acts as Deputy Justice with the Tax Division of the Court of Appeals of Amsterdam, as a tax law lecturer at ‘Vrije Universiteit’ Amsterdam and as an annual report reading lecturer with the vocational training scheme of the Dutch Bar Association.
Professional Qualification
- Lid van de Nederlandse Orde van Advocaten. Admitted to the Dutch Bar (Nederlandse Orde van Advocaten)
Areas of Experience
Boris specialises in mergers and takeovers, joint ventures and other professional partnerships, flotations, secondary offerings, restructuring/ reorganisation, collection, notices of director liability (including regarding tax), international goods transport and support for start-up companies.
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News
Publications
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Be Aware Netherlands: monthly employment law newsletter
December 2011
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Benefits and Reward Tax Newsletter (Europe and Middle East)
Issue 2
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