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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About us
- Loonbelastingtabel Oekraïense werknemers
- Eindejaarstips 2022: Loonheffingen & Global mobility
- 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
- Q&A: corona and payroll taxes in 2022
- Closing year tips 2021: Payroll taxes
- Update NOW-deadlines
- Terugkijken: webinar | Salaris en HR update
- 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
- New Objections NOW
- Attention to the proper application of the high and low unemployment premiums
- Volunteer declaration form 2021 available
- Fixed expense reimbursements (net): rules and conditions
- The advance NOW and the final settlement
- Additional charge for private use of car
- Five tips when the tax authorities announce a tax investigation
- The Assessment of Working Relationship Web Module is online
- Summary of recent case law NOW - careful application prevents reimbursement
- Latest changes to the Fixed Charges Allowance
- Amendment of Polish national tax law: the consequences for workers resident in Poland
- Work cost regulation: free space temporarily increased in the context of the coronacrisis
- Finally clarity for freelancers?
- 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
- Converting your year-end bonus into an additional travel allowance
- Update: NOW 3.0
- Wtl: LIV changes in LKV young people
- Terugkijken: Webinar 'NOW-noodmaatregel 2.0'
- Tax controls and the premium discount
- Temporary bridging fund for flex workers (TOFA)
- Is waiving the volunteer allowance always tax-deductible?
- The coronacrisis and the consequences for payroll taxes
- Update: The coronacrisis and payroll taxes
- Temporary bridging scheme for self-employed entrepreneurs (Tozo)
- Compensation Entrepreneurs in Affected Industries COVID-19 (TOGS)
- Update: Emergency Employment Bridging Fund
- Processing of the new ww premium in the 2020 salary administration
- New notification requirement for foreign employers and self-employed workers in the Netherlands per 1 March 2020
- The year 2020: tips for employers in the Public sector
- Employment costs: bottlenecks and opportunities in the public sector
- Measures for employers
- Versobering LIV en jeugd-LIV per 2020
- AOW-leeftijd minder snel verhogen kost werkgevers al per 2020 geld
- Wet DBA vervangen door een nieuw systeem
- Het begrip gezagsverhouding nader toegelicht
- Wel uitstel, (nog) geen afstel voor Brexit
- Verruiming van de werkkostenregeling per 2020
- Heffingskortingen vervallen voor niet-inwoners Nederland in de loonbelastingtabel
- Inkorting looptijd 30%-regeling tot 5 jaar; gevolgen voor de ET-regeling cao uitzendkrachten?
- Seminar Wet DBA: inhuren van ZZP’ers
- Vergoeding voor de Raad van Toezicht kan onder de belastingvrije vrijwilligersregeling vallen
- Update over het werken met zzp'ers en de wet DBA
- Heeft u het gebruik van auto’s van de zaak fiscaal op orde?
- Workshop: Werkkostenregeling, de verwerking in aangifte
- Controleer de voorlopige berekening van het lage-inkomensvoordeel (LIV)
- The 30% facility may end with application of 150-kilometre criterion
- Handhaving Wet DBA opnieuw uitgesteld, maar kwaadwillenden sneller aangepakt
- 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?