We are delighted to announce that Hillbrook has appointed Frank Werger and Roy Vliese as Of Counsel, effective 1 February 2025. Both technically strong tax lawyers within their fields, they offer great value to our clients.
Roy Vliese | Of Counsel
Roy Vliese studied Tax Law at the University of Amsterdam and specializes in payroll taxes, including wage tax, national insurance contributions, employee insurance contributions, and the income-dependent Health Insurance Act contribution. He began his career in wage taxes as an inspector at the Dutch Tax Authorities, where he later became coordinator of the wage tax division. Subsequently, he joined KPMG Meijburg & Co before advancing to partner at TEKZ. Roy advises (multi)national corporations on adapting employment conditions in response to evolving legislation and regulatory frameworks. He assists clients with payroll tax audits, negotiations and advance rulings with the Dutch Tax Administration, as well as litigation at all judicial levels, including appeals and Supreme Court proceedings. Additionally, he possesses in-depth expertise in recipient and chain liability and has extensive experience conducting (vendor) due diligence investigations.
As a member of the Dutch Association of Tax Advisers (NOB), Roy served for 16 years—until January 1, 2025—on the board of its Wage Tax section. Furthermore, he is actively involved in the Core Group ‘Introduction to Tax Law’ at Nyenrode Business University.
Frank Werger | Of Counsel
Frank Werger studied Fiscal Economics at Erasmus University Rotterdam and obtained his PhD at the same university in 2011. He started his career as an all-round (international) payroll tax specialist in 2000 at PwC, after which he continued his career at Deloitte in 2015. Since 1 January 2023, he has been running his own consultancy practice.
In addition to his work as a tax consultant, he has been active since 1998 as a part-time lecturer/scientific staff member at the Fiscal Economic Institute B.V. of Erasmus University Rotterdam. Now he is exam coordinator of the master’s course "Human Resources and Global Mobility" and he teaches the seminar "International Employee Mobility" in the master's program in Fiscal Economics. He is also active within the Dutch Association of Tax Advisers and regularly publishes in tax law journals. Since the beginning of his career, Frank has combined his scientific interests with the daily practice of his clients, including work-related costs scheme, DBA Act and lucrative interest. In doing so, he not only enjoys solving daily issues that his clients face, but also focuses on the more (socially relevant) complex files in the field of (international) employee-related levies. He is also active in the field of advising on employee participations as well as the M&A practice.
