Marco Zimmerman Director
![Marco Zimmerman](https://www.forvismazars.com/var/mazars/storage/images/_aliases/profile/media/global-contents/group-data-base/contact-photos/panoramic/marco-zimmerman/57312238-1-eng-GB/e5274ec59deb-Marco-Zimmerman.jpg.webp)
Personal quote / vision
I advise my clients on the correct application of payroll tax and social insurance rules. In doing so, I not only give advice, but also investigate the possibilities to optimize the client's situation or limit risks. I also focus on advising on international secondment, the withholding obligation of foreign employers and the possibilities of tax-free reimbursement of extraterritorial expenses.
Specialist experience
- Payroll taxes
- Dutch and international companies operating in the Netherlands
- Supervising and preparing tax audits
- Working Costs Regulation (WKR): is there a proper WKR administration and are the conditions met such as the usability test etc.?
- Certification NEN 4400-1 and 4400-2
- Salary split situations
- Supervise unblocked tax authority investigations (G account)
- Supervise settlement of SNCU audits
- Preventing additional final levy on severance payments (RVU levy)
- WKA / WAS: How can entrepreneurs avoid the risks of chain liability and hirer's liability
Specific client experience
- In my role as tax consultant, I assist temporary employment agencies, payroll companies and other companies that provide personnel. I also advise employers in the not for profit sector.
Education and work experience
- 1989 – 1995 | Universiteit Leiden | Master Tax law / Taxation.
- 1994 – 2007 | Deloitte | Tax Lawyer.
- 2007 – 2008 | Witlox Van den Boomen | Wage tax specialist.
- 2008 – 2009 | Fiscount | Wage tax specialist.
- 2009 – 2024| Mazars | Specialist wage tax / Social security.
- 2024 – current| Forvis Mazars | Specialist wage tax / Social security.
Additional positions
- Speaker at internal and external meetings or courses. Are you looking for a speaker on payroll taxes or social insurance? Then contact us by e-mail (university@mazars.nl) or by phone: +31 (0)88 277 12 34.
Want to know more?
Pages associated to Marco Zimmerman
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Who we are
- Werkgever kan uitruilregeling kostenneutraal inrichten
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- Workshop: Grensoverschrijdende werknemers
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- Heffingskortingen vervallen voor niet-inwoners Nederland in de loonbelastingtabel
- Het begrip gezagsverhouding nader toegelicht
- Versobering LIV en jeugd-LIV per 2020
- Employment costs: bottlenecks and opportunities in the public sector
- Is waiving the volunteer allowance always tax-deductible?
- Tax controls and the premium discount
- Terugkijken: Webinar 'NOW-noodmaatregel 2.0'
- Wtl: LIV changes in LKV young people
- Tax audits and the insurance obligation of the minority shareholder
- Working with self-employed contractors - where does the legislator stand now?
- Optimal use of the labor costs scheme
- Amendment of Polish national tax law: the consequences for workers resident in Poland
- Latest changes to the Fixed Charges Allowance
- The Assessment of Working Relationship Web Module is online
- Additional charge for private use of car
- Fixed expense reimbursements (net): rules and conditions
- Attention to the proper application of the high and low unemployment premiums
- Important ruling on A1 declaration
- Update: the corona support and recovery package will not be renewed as of the fourth quarter of 2021
- Uber moet chauffeurs in loondienst nemen
- Update NOW-deadlines
- De vrijwilligersvergoeding in de loonbelasting
- Advice to the CJEU: temporary workers are socially insured in their home country during the period without an employment contract
- Experiences with the NOW and TVL schemes
- Vanaf 2025 verplichte certificering voor uitzendbureaus
- Terugkijken: webinar | Prinsjesdag 2022
- Application of anonymity rate for delayed issue of social security number
- Change in customary pay scheme from 2023
- Loonbelastingtabel Oekraïense werknemers
- Director's tax position under tax treaties
- Terugkijken webinar | Salaris update 2023-2024
- Approval of model agreements based on free substitution expires Jan. 1, 2024
- New bill for working with freelancers: three criteria
- Significant changes to Dutch 30%-ruling per 1 January 2024
- Reimbursement of additional living expenses (COLA)
- Update on moderation of 30% rule |
- De belastbaarheid van kosten aanvraag A1-verklaring
- New law regarding admission system for temporary employment agencies
- De Belastingdienst gaat weer gewoon handhaven op arbeidsrelatie zzp’ers
- Utilise the wage cost benefits
- Verstrekking van gezonde lunchmaaltijd viel in 2017 en 2018 onder gerichte vrijstelling arbovoorzieningen
- Webinar | Salaris update 2024 / 2025
- Forvis Mazars University