Lecture 7: Practical Stuff

Regular jobSelf-employedFoundation (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 taxsocial insurancesMore income securityUnemployment benefits Retirement planCAO

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 employedNo rights on WWNo deductions of work-related costsNo obligation for bookkeeping“Semi-job”Used in combination with the KARMeans 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 ArtistsMax 4 years in a period of 10 yearsAround 70% of a state-welfare

(1114€)You can earn up to 125 % of un-

employment paymentExtras like money for investments,

courseshttp://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.

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