Skip to content
Attorney / Partner

G.M. (Mariëlle) Boezelman

Mariëlle Boezelman

Scan for contact details

QR-code Mariëlle Boezelman
Attorney / Partner

G.M. (Mariëlle) Boezelman

"I defend individuals and companies facing the FIOD and suspected of financial fraud. The cases I handle often have an international component, so I work a lot with foreign colleagues. The way I work cannot be moulded. In each case, I look for the optimal approach to represent the client's interests."


  • completed studies in criminal law and public international law at Utrecht University and then studied tax law at Erasmus University Rotterdam;
  • works at Hertoghs advocaten since 2011;
  • attended specialisation courses in tax law and criminal law;
  • Co-founder and author of and author/knowledge partner at Legale Zaken.

Want to read more about Mariëlle Boezelman?

Why are you working at Hertoghs?

I work here because this is where I belong: Hertoghs fits me like a glove. The cases I get to work on match my interests perfectly. I also really like the teams I work in and how we approach cases, although this is different every time. There is no one size fits all. We always try to find the best way of representing the client. This differs from case to case.


What attracts you in Hertoghs’ areas of expertise?

Finance and criminal and penalty law are like magnets. This leads to fascinating cases where parties are diametrically opposed. All these cases are tremendously challenging, but what they have in common is this: the Public Prosecution Service and the tax authorities put extreme pressure on our clients. I know what kind of impact this has on them, both in a work setting and in their private life. It is very rewarding to represent those clients and to get results for them.


What is your particular expertise and how did you develop it?

I represent individuals and businesses that are being investigated for suspicions of financial fraud. I have a lot of experience representing clients who are suspected of tax fraud, money laundering, forgery of documents or corruption. Given that many of these cases have an international dimension, I frequently team up with foreign colleagues.


I experienced different types of law practices while I worked towards my degree. In Texas, I provided legal assistance to prisoners on death row. That made a huge impression on me; when you practise this type of law, you mainly focus on a prisoner’s personal circumstances and their fundamental rights. Back in the Netherlands, I developed a deeper interest in financial law. I decided to get a degree in tax law as well, so that I was able to combine all these fields in my work.


What is your definition of a good attorney?

A good attorney knows the law like the back of their hand and has a helicopter view. They know that there is more than one road that leads to Rome. Sometimes legal proceedings are not the best or only solution for getting results for the client and a different, more creative, approach is preferable. A good attorney knows this and has the ability to navigate all the legal options.


What can you share about your private life?

I like to spend my free time with my family and friends. Their company helps me to recharge, so that I can enjoy my work and am ready to do a good job. Exercising helps me too. To clear my head, I like to go running, hiking or trekking, or skiing.


Curriculum vitae

  • Degree in criminal law from Utrecht University (2009)
  • Degree in international public law from Utrecht University (2010)
  • Degree in tax law from Erasmus University Rotterdam (2011)
  • Specialist course in tax litigation, University of Leiden (2015)
  • Specialist course in criminal law, Utrecht University (2017)
  • Member of the Dutch Association of Defence Council (NVSA)
  • Member of the Dutch Tax Lawyers Association (NVAB), Board member from 2018 to 2021
  • Member of the International Association of Young Lawyers (AIJA)
  • Member of the International Bar Association (IBA)
  • Founder and author
  • Author/Knowledge Partner of Legale Zaken' (Legal Affairs)

Publication of books

Anniversary bundle "Heb je even voor mij?” (Do you have a moment for me?) (2023)
Anniversary bundle “Is het nog geen woensdag” (Is it Wednesday yet? (2018)


Christianne Mutsaers

Publications by Mr. G.M. (Mariëlle) Boezelman (mainly in Dutch)

Vaklunch #585: Is de aanvang van de termijn redelijk?

Elke verdachte heeft recht op behandeling van zijn of haar zaak binnen een redelijke termijn. Het uitganspunt is…

#369: Collateral damage bij fraudeonderzoek: ondernemersrisico of disproportioneel?

Een strafrechtelijk onderzoek naar fraude door FIOD en Openbaar Ministerie stelt een ondernemer flink op de proef. Dat…

Vaklunch #582: Beklag over beslag

Het Openbaar Ministerie en de FIOD zijn erop gebrand om bij de aanvang van een onderzoek – of…

Vaklunch #573 Toegang tot het strafdossier voor derden

In fraudezaken worden verdachten soms geconfronteerd met derden die over stukken beschikken uit de strafzaak. Toch is het…

Vaklunch #570 Woorden én daden

Het Openbaar Ministerie heeft zich voorgenomen om vaker buiten de kaders van het strafrecht te treden en gebruik…

Vaklunch #568 ‘Tis the season: Chambers ranking Hertoghs voor white-collar crime

Jazeker, ’tis the season. Ranking season. En het White Collar Crime team van Hertoghs advocaten is als nieuwkomer…

#353 Hertoghs in Chambers!

Vanaf 14 maart zijn we toegelaten tot de gerenommeerde Chambers & Partners in de categorie “White-Collar Crime” (Europe)….

Vaklunch #563. Times are changing

Met wetgeving en het OM en de FIOD als stok achter de deur, zijn toezichthouders actiever dan ooit…

Vaklunch #562. Met privilege komt verantwoordelijkheid

Het evenredigheidsbeginsel bestaat écht. Bestuursorganen moeten boetes langs de evenredigheidslat leggen. Dat geldt voor de Belastingdienst, maar ook…