Regular job Self-employed Foundation (Stichting) Association (Vereniging) Partnership (VOF) Partnership with limited liability (BV) Limited liability company (NV)
Zelfstandig ondernemer V.O.F.: Vereniging onder Firma Stichting Vereniging B.V.: Naamloos vennootschap Maatschap
You pay wage tax/income tax social insurances More income security Unemployment benefits Retirement plan CAO
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
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”
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”
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)
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
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
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
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 http://www.cultuur-ondernemen.nl http://www.cultuur-ondernemen.nl
BUMA/STEMRA/SENA: Take care of the repartition of money of authors rights in music
(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.
(Since 1936) STEMRA deals with recordings: mechanical productionright also for creating artists For composers/arrangers ▪ Cd´s, recordings etc.
(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.