Ton Hendriks (1959) has been employed at Bol Adviseurs since 1986 and works as a tax advisor. In his day-to-day work he is mainly involved in the expat practice and the Netherlands – Germany Desk. Ton is specialised in the area of cross-border employee issues, mainly focused on salary splits and the 30 % ruling. His advice is not only limited to employers, but also consists of negotiating with unions and employer organisations (about pensions and industry specific regulation), holding presentations for and individual meetings with the employees, whereby the effects in the country of residence as well as in the countries of employment are included. Not only are the taxation aspects taken into consideration, but also the social security and employment law, including the problems with respect to benefits in case of sickness, inability to work, unemployment or pension. Ton is fluent in German, speaks good English and also reasonable Portuguese.