Kees de Graaf

Kees de Graaf – Tax manager

Kees joined BDO in 2003. He specializes in (national and international) wage tax and social security, as well as in pensions. Furthermore, Kees has specific expertise in mergers and acquisitions (payroll taxes). Kees graduated from the Erasmus Universiteit in Rotterdam, with a degree in Tax Law and is a member of the Dutch professional organization of tax lawyers (NOB).

All Kees's Articles

Days of Physical Presence

By Robin Schalekamp and Kees de Graaf If an employee works (in employment) in more than one country, or lives in a country other than the one he works in, both countries could have the right to levy taxes over… read more >

The Dutch Freelancer

In the Netherlands, there is a difference in tax treatment between an employed person and a self-employed professional. If the relationship between you and your principal qualifies as an employment relationship, your principal (the employer) has the obligation to withhold… read more >

The 30%-Ruling

Employees who have been hired from abroad can, under certain conditions, benefit from the 30%-ruling regime, which allows 30% of their employment income to be allocated for the tax-free compensation of specific expatriate expenses (referred to as ‘extraterritorial expenses’). In… read more >