Michelle de Beer Tax Advisor

Specialist Experience
- M&A / Due Diligence (payroll taxes)
- Tax Control Framework & Horizontal Monitoring
- Assessment of employment relationships (self‑employed)
- Chain and hirer’s liability
- Issues relating to Director–Major shareholders (management structures / customary salary requirements / employee insurance obligations)
- Expense allowances, employment conditions, and the Work‑Related Costs Scheme (WKR)
- International payroll taxes (including tax liability for international employees, withholding obligations for foreign employers, salary splits, social security, 30% ruling)
Specific Client Experience
- Practical experience in supporting organizations with a covenant Horizontal Monitoring and maintaining the Tax Control Framework.
Education and Work Experience
- 2015 – 2020 | Fiscal Economics | Tilburg University
- 2019 – 2024 | BDO | Tax Consultant Payroll Taxes & Global Mobility
- 2024 – present | Forvis Mazars | Tax Advisor Payroll Taxes & Global Mobility
Additional Roles
Member of the Dutch Association of Tax Advisers (NOB)