Mariëlle Spuijbroek

Meet Mariëlle Spuijbroek

mr. M.P. (Mariëlle) Spuijbroek

partner and tax lawyer
More about me

Mariëlle Spuijbroek has been associated with Moore DRV since August 1998. Over the more than 25 years that followed, she has grown into an indispensable and trusted member of the organization. Today, she is a tax lawyer, partner, and policy quality officer within the Tax and Payroll service lines, as well as a member of the management team at the Sliedrecht office. There, she leads both the tax and payroll departments and serves as a strategic sparring partner for SME entrepreneurs.

Mariëlle studied Tax Law at Leiden University, specializing in tax litigation. Since then, she has developed into an experienced advisor and sparring partner for director-major shareholders (DGA’s) and SME business owners. Her expertise lies at the intersection of payroll taxes and complex tax advisory services, helping entrepreneurs minimize risks related to payroll taxes and fiscal obligations while structuring their business operations in the most tax-efficient way possible.

Quality as an Integral Part of Work

In her daily work, Mariëlle focuses on strengthening quality and professional expertise within Moore DRV. She mentors colleagues, engages in client discussions, and ensures that processes run smoothly while continually seeking improvement. She constantly looks for connections between the different service lines, ensuring that advice and execution are seamlessly aligned. Her goal is to make quality not something that “has to be done,” but something that happens naturally.

She puts this vision into practice. A prime example is her role in implementing a Tax Control Framework for a client. She identified payroll tax risks and helped the organization gain better control over its tax processes. The result? Greater clarity, reduced risk, and more peace of mind in daily business operations.

Innovation and Knowledge Sharing as Driving Forces

Mariëlle sees innovation as a natural part of her work. At present, artificial intelligence (AI) is one of the key focus areas within the service lines. She recognizes significant opportunities here and actively contributes ideas on how this technology can be integrated into daily workflows, creating more space for personalized and substantive client advice.

In addition, she supports colleagues in their professional development and conveys knowledge in an accessible way. By learning and improving together, the Sliedrecht team continues to develop as a reliable and forward-thinking partner for entrepreneurs.

Active Role Outside Moore DRV

Outside her daily work, Mariëlle actively contributes to various networks. She serves as treasurer for the Lighthouse Drechtsteden network and is a member of Kiwanis Alblasserwaard, supporting local charities and community initiatives. She also represents Moore DRV on the SRA tax committee and participates in national meetings with the Dutch Tax Authorities.

In this role, she contributes to discussions on current tax issues and works to improve collaboration between entrepreneurs, advisors, and the government. With her extensive knowledge, keen insight, and personal approach, Mariëlle contributes not only to the quality of the profession but also to the continuity and development of Moore DRV.

Future Vision

Mariëlle looks to the future with ambition. In the coming years, she aims to continue building a strong and consistent organization where quality is a natural part of the Tax and Payroll service lines. She strives to ensure that both colleagues and clients derive satisfaction from working with Moore DRV. At the same time, she values her own continued professional growth and enjoys developing further in her field.