Marco Zimmerman Director
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 | Leiden University | 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 - present | Mazars | Specialist wage tax / Social security
Additional functions
- Speaker at internal and external meetings or courses. Are you looking for a speaker on wage tax or social security? Please contact us by e-mail (university@mazars.nl) or by phone: +31 (0)88 277 12 34.
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Pages associated to Marco Zimmerman
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- De belastbaarheid van kosten aanvraag A1-verklaring
- Update on moderation of 30% rule |
- Vergoeding extra kosten van levensonderhoud (COLA)
- Significant changes to Dutch 30%-ruling per 1 January 2024
- New bill for working with freelancers: three criteria
- Goedkeuring modelovereenkomsten gebaseerd op vrije vervanging vervalt per 1 januari 2024
- Terugkijken webinar | Salaris update 2023-2024
- Director's tax position under tax treaties
- Loonbelastingtabel Oekraïense werknemers
- Change in customary pay scheme from 2023
- Application of anonymity rate for delayed issue of social security number
- Terugkijken: webinar | Prinsjesdag 2022
- Vanaf 2025 verplichte certificering voor uitzendbureaus
- Experiences with the NOW and TVL schemes
- Advice to the CJEU: temporary workers are socially insured in their home country during the period without an employment contract
- De vrijwilligersvergoeding in de loonbelasting
- Update NOW-deadlines
- Uber moet chauffeurs in loondienst nemen
- Update: the corona support and recovery package will not be renewed as of the fourth quarter of 2021
- Important ruling on A1 declaration
- Attention to the proper application of the high and low unemployment premiums
- Fixed expense reimbursements (net): rules and conditions
- Additional charge for private use of car
- The Assessment of Working Relationship Web Module is online
- Latest changes to the Fixed Charges Allowance
- Amendment of Polish national tax law: the consequences for workers resident in Poland
- Optimal use of the labor costs scheme
- Working with self-employed contractors - where does the legislator stand now?
- Tax audits and the insurance obligation of the minority shareholder
- Wtl: LIV changes in LKV young people
- Terugkijken: Webinar 'NOW-noodmaatregel 2.0'
- Tax controls and the premium discount
- Is waiving the volunteer allowance always tax-deductible?
- Employment costs: bottlenecks and opportunities in the public sector
- Versobering LIV en jeugd-LIV per 2020
- Het begrip gezagsverhouding nader toegelicht
- Heffingskortingen vervallen voor niet-inwoners Nederland in de loonbelastingtabel
- Seminar Wet DBA: inhuren van ZZP’ers
- Heeft u het gebruik van auto’s van de zaak fiscaal op orde?
- Workshop: Werkkostenregeling, de verwerking in aangifte
- The 30% facility may end with application of 150-kilometre criterion
- Past u de werkkostenregeling goed toe?
- Mazars University
- Utilise the wage cost benefits
- Fictitious permanent establishment for foreign company
- Workshop: Grensoverschrijdende werknemers
- Regeerakkoord: beperking looptijd 30%-regeling?