Ruben is a Partner and country leader of the People Services practice within the KPMG member firm in the Netherlands. People Services (PS) delivers tax and social security advisory and compliance services in both the area of global mobility (Global Mobility Services:“GMS”) as well as on domestic mobility matters. Thirdly, in PS we have a team of specialists on immigration/visa and structuring of international assignment policies and contracts. Ruben also serves as a member of the GMS’ Global Steering Group which is responsible for setting and implementing the strategy and direction of the Global GMS Network.

Ruben also:

  • has extensive experience providing a wide range of PS services to a variety of clients (large and small). He specializes in expatriate taxation, international social security and cross-border issues;
  • is involved in managing large assignment populations, delivering the full range of compliance services (e.g. income tax filing, wage tax reporting, payroll) and providing advice on a wide range of topics (e.g. achieving optimizations by reducing employers costs, social security, employment policy double tax treaty application, incentive compensation, consultation/negotiation with tax authorities);
  • and acts as a sparring partner for  tax/HR managers, board members/members of executive boards to assist them in their discussions around (domestic and international) tax-, withholding-, reporting -/compliance obligations, possible optimization as well as compensation and benefits queries.


  • Global mobility taxation, including expatriate policy application
  • Application of international income tax treaties
  • Personal income tax
  • Wage tax
  • Payroll
  • global equity compensation
  • International social security

Education and memberships

  • Fiscal Economics, Tilburg University
  • Tax Law, Tilburg University
  • Member of the Dutch Association of Tax Advisors


  • Froger, R.W.J.  Uw langdurige aandacht voor de kortstondige zakenreiziger. (“Your prolonged attention for the incidental business traveler”). Over de grens (Fiscaal up to Date), 2013/10, pp. 13-17.
  • Froger, R.W.J. (2012). Hypotheekrenteaftrek ook voor Belg en Duitser (“Mortgage interest deduction to also apply to Belgians and Germans”). De Financiële Telegraaf.
  • Froger, R.W.J. (2011). Hollandse levensloop makkelijk voor Belgen. (“Dutch life-span scheme for Belgians”). De Financiële Telegraaf.
  • Froger, R.W.J. (2010). Hypotheekrenteaftrek voor niet-ingezetenen van Nederland? (“Mortgage interest deduction to apply to foreigners?”) Internationale fiscale actualiteit. Digitale nieuwsbrief Kluwer, March 2010.