Ton Mertens (1963), tax lawyer, is chairman of the Employment Taxes and Employment Law practice group. His practice group provides tax and legal advice to large and medium-sized companies in their capacity as employers. Ton focusses on more complicated tax issues, such as employee participation structures, tax-friendly renumeration models, pension issues and issues relating to international companies and employees. He conducts legal tax proceedings on behalf of employers as regards wage taxes. He worked for the Tax Administration until 1988 and later at the Ministry of Finance. He has been working for Loyens & Loeff N.V. since 1992.

Ton is a regular speaker at seminars and congresses. He is a university lecturer at the University of Amsterdam, where he teaches on wage taxes. He studied at the University of Leiden , specialising in tax and legal aspects. He is a regular author in Elsevier's Loon Almanak ['Wage tax almanac']. In 2004 he published in Vrijstellingen in de loonbelasting ['Wage tax exemptions'] (FED, Deventer, second edition) and in 2006 he published Het beginsel van de minste pijn; een inleiding tot de loonheffingen ['The principle of the least pain; an introduction to employment taxes'] (Ars Aequi Libri, Nijmegen).