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Lecture 7: Practical Stuff.  Regular job  Self-employed  Foundation (Stichting)  Association (Vereniging)  Partnership (VOF)  Partnership with limited.

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Presentation on theme: "Lecture 7: Practical Stuff.  Regular job  Self-employed  Foundation (Stichting)  Association (Vereniging)  Partnership (VOF)  Partnership with limited."— Presentation transcript:

1 Lecture 7: Practical Stuff

2  Regular job  Self-employed  Foundation (Stichting)  Association (Vereniging)  Partnership (VOF)  Partnership with limited liability (BV)  Limited liability company (NV)

3 Zelfstandig ondernemer V.O.F.: Vereniging onder Firma Stichting Vereniging B.V.: Naamloos vennootschap Maatschap

4  You pay wage tax/income tax  social insurances  More income security  Unemployment benefits  Retirement plan  CAO

5  VAT (BTW) registration  No claim to unemployment payments  No Insurances besides Ziekenfonds  You pay less taxes:  Self-employment reduction  Starter-reduction  Investment reduction  Writing off of  Turnover-Costs

6  Need for bookkeeping (incl. separate BTW reg.)  Minimum work hours 1225 per year as self employed for the benefits  Minimum amount of customers (at least 3)  You have to be independent  Your colleagues have to be independent  Registration at Chamber of Commerce (obliged)  Your VAR says: Winst uit Onderneming (Profit from Undertakings)  Fill out the form: “Voorbereiding Gemeenschappelijke Inschrijving Startende Onderneming. Eenmanszaak vof cv en maatschap”

7  Almost the same as self employed, but no self employment reduction, no starter reduction, no investment reduction  When you work less than 1225 hrs in your company  You can have a BTW number  You can have a regular job besides your free lance work  “Inkomen overige werkzaamheden”

8  Your employer pays taxes  If you’re not regarded self employed  No rights on WW  No deductions of work-related costs  No obligation for bookkeeping  “Semi-job”  Used in combination with the KAR  Means extra work for the customer (if above the KAR amount)

9  Small Artists Rule  Is used when you are not self employed (with VAR)  Only for artists ( so not for conductors )  Max. €163 per performance is regarded as only expenses  End of year you get a statement of pay  Easy for the customer  Still regarded as income (from other sources)  You have to prove your expenses  Above €163 regarded as wage

10  When you can prove your costs are higher than €163  Ask for a Kostenvergoedingsbeschikking at the belastingdienst  You still have to prove your expenses at the end of the year  Not when  Self employed  Private settings  Payroll


12  Administration Office  Will send a bill for you, including BTW, Loonbelasting and social security fees  Will send you yearly a loonstrookje: wage declaration  Keeps all the administration very simple  Does cost some money!  Is easy for the customer

13  Law Income Security for Artists  Max 4 years in a period of 10 years  Around 70% of a state-welfare (1114€)  You can earn up to 125 % of un- employment payment  Extras like money for investments, courses 


15  BUMA/STEMRA/SENA: Take care of the repartition of money of authors rights in music

16  (Since 1913) BUMA arranges the payment of the composers and arrangers for live music and live broadcasts:  Performance Rights: for creating artists  For composers/arrangers ▪ Concerts, live performances, discothecs, Shopping Malls etc.

17  (Since 1936) STEMRA deals with recordings:  mechanical productionright  also for creating artists  For composers/arrangers ▪ Cd´s, recordings etc.

18  (Since 1993) SENA: deals with the artists rights of the performing artists:  Naburige rechten: the playing of your performance anywhere: broadcasts on radio, horecagelegenheden, schools, etc.  For musicians ▪ Everywhere except in private gatherings: ▪ omroepen, horecagelegenheden, discotheken, warenhuizen, scholen etc.

19  Authors right is obtained automatically when you create something original and creative.  Mention of © is not necessary  To prove it existed on a certain date (not the ownership!): register the date through:  Belastingdienst: Free, but only on paper  Benelux Bureau voor de Intellectuele Eigendom (BBIE)  Notary  Commercial companies  To send it to yourself in an sealed envelope, by registered mail (aangetekend) doesn’t do the job

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