Becoming A Self-employed Entrepreneur The Netherlands

Posted on June 15, 2024May 11, 2018 by blogger

Registration in the Dutch trade register is compulsory for every company and every legal entity, including ‘freelance’ and ‘zzp’ (‘zelfstandige zonder personeel’ or self-employed without staff).

When you have decided to start your own business a new world is opening up, with a wide variety of possibilities. You could open a shop or start your own consultancy firm; become a full-time or a part-time entrepreneur. Clients may wish to hire you for advice or construction work.
Before plucking up which is planted, there is a time to plant. In other words: you will have to be prepared to tackle challenges as well – either as a provider of services or products, as a self-employed entrepreneur, a sole trader, an independent contractor, or as a freelancer or so-called “ZZP-er”.

The risky side of freedom and independence

Whether you offer services or products: you will do so at your own risk, expense and with full responsibility towards third parties. As well as this, being self-employed entails certain obligations, such as paying taxes and VAT and keeping records of your business activities. Preparing well is the best way to start. You are definitely not on your own; the Dutch business world offers plenty of competent assistance.

Starting point

Before you visit the Chamber of Commerce to register your enterprise, you should have considered the following:

* a permit to start a business in the Netherlands
* a business plan
* legal form and trade name of your enterprise
* taxation and necessary insurance
* business location, commercial lease
* a VAR’-statement from the Tax Administration, declaring you as a self-employed entrepreneur

Starting your own business

If you do not have the Dutch nationality, and want to start a business in the Netherlands, you will have to comply with particular IND (Immigratie en Naturalisatie Dienst, the Dutch immigration authorities) formalities. Even if you are not obliged to register with the IND (for almost all EU nationals) please do so all the same, as it may come in quite handy for other purposes.

The Dutch Chambers of Commerce are incorporated under public law and, as such, target their services at Dutch businesses across all sectors.

Dutch immigration authorities

The legal form of your enterprise makes no difference to the applicability of the rules by the Dutch immigration authorities: whether it is a one-man business, a Dutch private limited (BV), or a branch-office of a foreign company. The rules do not differ either whether you start an enterprise shortly after arriving in the Netherlands, or after having been employed in the Netherlands for some time. However, rules and formalities do differ broadly speaking for EU nationals and non-EU nationals. Please check also the IND Residence Wizard

EU, EEA and Swiss nationals

Nationals of one of the EU Member States, the EEA (European Economic Area), or a Swiss citizen, are free to live and work on a self-employed basis in the Netherlands and do not need an entry visa or a residence permit.

Even if you are not obliged to register with the IND, do so all the same, as it may come in handy in the future. For instance, when asked for proof of registration on taking out Dutch public healthcare insurance, a healthcare, housing or childcare allowance, a mortgage, or a phone subscription. Registration is free of charge. If you intend to stay over four months, you are always required to register at your local municipality. The expatdesk will help you out here.

Working on a self-employed basis when a EU, EEA and Swiss national

There are no specific IND formalities that have to be fulfilled for nationals of these states.

Different rules apply for citizens of Bulgaria or Romania as long as restrictions on the Dutch labour market remain in force. Nationals of these countries are advised to apply for a residence permit, which will be useful in a number of situations. The procedure is called “Application for assessment under the EU community law (proof of lawful residence)”.

Nationals of non-EU and non-EEA countries

If you are not a national of an EU or EEA country and not Swiss, you will need to apply for a residence permit in case you stay longer than three months in the Netherlands. A residence permit can be obtained from the IND.

If you are a national of a country subject to the Dutch visa requirement for more than three months’ stay, you will have to apply for a special visa: a provisional residence permit, an MVV (Machtiging Voorlopig Verblijf).

Working on a self-employed basis as national of non-EU / non-EEA country and non-Swiss
In this case you will have to meet several economic criteria before starting an enterprise in the Netherlands:

* You are qualified to run the business in question.
* You have a business plan.
* Your business serves an essential Dutch interest, i.e. “added value” for the Netherlands.

The IND does not weigh these criteria itself; the Ministry of Economic Affairs is requested to review your situation and to decide whether the business you intend to run will be economically interesting. If this turns out not to be the case, you cannot start your own business in the Netherlands.

Review of economic added value

Starting your own business

The Dutch Chambers of Commerce are incorporated under public law and, as such, target their services at Dutch businesses across all sectors.

Dutch immigration authorities

EU, EEA and Swiss nationals

Working on a self-employed basis when a EU, EEA and Swiss national

There are no specific IND formalities that have to be fulfilled for nationals of these states.

Nationals of non-EU and non-EEA countries

Working on a self-employed basis as national of non-EU / non-EEA country and non-Swiss
In this case you will have to meet several economic criteria before starting an enterprise in the Netherlands:

* You are qualified to run the business in question.
* You have a business plan.
* Your business serves an essential Dutch interest, i.e. “added value” for the Netherlands.

Review of economic added value
The Ministry of Economic Affairs awards points for each criterion. You will need a minimum of 30 points for each criterion (total number for all criteria: 300).

The scoring system consists of three parts:

a) Personal experience (education, experience as a self-employed person, working experience);
b) Business plan (market analysis, product/service, price, organisation, financing);
c) Material economic purpose for the Netherlands (innovative, job creation, investments).

You should always contact the IND to find out about the procedure involved in testing the economic interest of the enterprise you intend to start. For nationals of some countries, for example Turkey, special rules apply on the basis of treaties between the EU and these countries. And when you are from the United States of America, it is important to know there is the so-called Nederland-Amerikaans’ vriendschapsverdrag’.

Taking your business from abroad

The Dutch comparative companies Act recognises all foreign legal entities except businesses owned by one man or one woman. If you run a one-person business in your country of origin and you can prove this, for example by submitting a copy of registration in a commercial register in that country, you can bring this enterprise to the Netherlands and have it registered at the Chamber of Commerce as a Dutch one-man or -woman business.

Other legal foreign entities or foreign business forms are simply registered as a foreign legal entity with commercial activities.

Please note that you will still have to comply with the IND residency rules

Starting a branch office in the Netherlands

There is a question of a branch when long-lasting business operations, which form part of the foreign enterprise, are (being) conducted in the Netherlands. A branch can be: a sales office or a production company, but also a representative office. It does not have an independent legal form, but is a part of the foreign enterprise.

Dutch law recognises foreign legal entities. In other words: the foreign legal entity wishing to start activities in the Netherlands needs not be converted into a Dutch legal form.

A business plan is essential

No matter small or big the business is, a business plan will help you identify areas of strengths and weaknesses.

Banks require a business plan when you take out a loan. Even if you do not need the latter, and financing your enterprise is not a problem, a business plan will definitely help you understand the impact of starting a business. Submitting a business plan is also one of the criteria set for non-EU and non-EEA nationals to be allowed to start their own enterprise in the Netherlands.

Get started: Write the plan yourself

Crucial questions you should ask are:

* Which legal form will best suit the enterprise?
* Which products or services will you offer?
* Who will be your clients?
* Promotional activities to get contracts?
* How to optimize visibility to your target group?
* Which prices and fees?
* Financial plan (available budgets, expected turnover, investments)?
* Which insurances do you need?
* Permits and/or licences required?
* Administrational organisation, which form?
* What should be included in your General Terms and Conditions if applicable?

Formats

Business plan formats can be obtained from various private parties that specialise in supporting starters. Just surf the internet. Small business planner at http://www.sba.gov/ is a useful site.

Employment law issue: employed or self-employed?

If you go freelance, you should pay extra attention to your situation, because the term ‘freelancer’ is not a definition recognized by law. Freelancers operate somewhere in between being self-employed and being in paid employment.

As an independent entrepreneur you pay taxes and contributions yourself, and you are not entitled to rights employers are: minimum wage, paid holidays, a holiday allowance, statutory safeguards against dismissal and a statutory notice period.

In order to designate the employment relationship while starting your business, it is important to consider different contracts and apply for a Verklaring Arbeidsrelatie (VAR) at the Tax Administration.

Employment on the basis of a contract and implied employment

Regardless of the title chosen for the contract with your client, it is considered an employment contract if the following criteria are met:

* your remuneration for the work performed can be seen as wages;
* there is an obligation to do the work yourself: you cannot send someone else to do the job for you. Having to be available for specific work, e.g. on-call service, will also be considered as work performed in employment;
* a relationship of authority: the employer can determine where, when and how the work should be carried out. This relation also exists if the work you do is an essential element in the employer’s business operations or if the employer’s profitability is at risk without you.

If the working relation does not show all characteristics of a “proper” employment relation, it may still be seen as one. This is called a notional employment relationship: although the employment relation has not been established explicitly, there is an implicit employer-employee relation. Consequently, the fee you charge is seen as wage, so, the employer will have to deduct taxes from your wages and pay national insurance and employee insurance contributions.

A notional employment relation exists if:

* you work for a client project for at least at two days a week;
* you earn more than 40% of the minimum wages for the project a week;
* the relation with the client lasts more than 30 days; a new contract within one month after the termination of the first contract is seen as continuation of the previous contract.

A notional employment does not exist if actual and practical independence can be proven, for which a VAR can be instrumental.

Commercial contracts

As a self-employed entrepreneur you or your client can initiate to formalise the contractor-client relation by entering into a commercial contract. Parties should always insist on putting down the arrangements agreed upon.
There are two types of commercial contracts:
1. Service agreement – Under this type of contract you are obliged to perform to the best of your ability, committing yourself to do your client’s work without being employed by him. The work is usually classified as services’.
2. Contractor agreement – Under this type of contract you have a specific target obligation. You commit yourself to produce a concrete, tangible object at a certain price.

Criteria for legal independence: Actual circumstances are decisive here. An official statement signed by client and yourself that the contract is a commercial one is helpful proof. Criteria are:

* the degree of independence and absence of supervision/authority;
* permanence;
* pursuit of profit;
* clientele.

Not just these criteria, but their interconnection especially plays a decisive role.

De Verklaring Arbeidsrelatie (VAR)

In order to designate the employment relationship you can apply for a Verklaring Arbeidsrelatie (VAR) at the Tax Administration. The VAR is an official statement. Based upon the applicant’s information the Tax Administration will define income as:

* Income earned in employment: the freelancer will have a VAR income.
* Income earned from other proceedings: the freelancer will have a VAR-row.
* Profit from enterprise: the freelancer will have a VAR-wuo.
* Partnership’s own risk and account: the freelancer will have a VAR-dga.

VAR-income and -row: employed or not?

With a view to the VAR-income and row, the employer will have to define and check whether he should pay income tax and employees insurance premiums, based upon the existence of an employment contract or otherwise. Explanatory assistance but no definite answer! – can be found at the website of the Ministry of Finance. The Tax Administration may conclude differently.

VAR-wuo and dga: certainty in advance

Only VAR-wuo or -dga supply the employer beforehand with complete financial certainty provided he meets the following conditions:

* The freelancer’s activities should be similar to the VAR’s description. So, the freelancer is not entitled to carry out IT work if the VAR denotes carpentry.
* The freelancer is on the job during the validity of the VAR (1 calendar year).
* The VAR should be the authentic original.
* The employer should determine the freelancer’s identity on the basis of a valid proof of identity (not driver’s licence). Copies of the VAR and proof of identity should be kept in the administration for seven years.

Having acted this way, the employer has a solid defence in case the Tax Administration or UWV may reach another verdict afterwards. So, it may be wise for both freelancers and employers to object against a VAR-income or -row.

VAR application

Bearing in mind the utmost importance of the VAR-outcome, it is obviously important to carefully fill out the VAR-form. Only the freelancer him/herself is allowed to apply for a Verklaring Arbeidsrelatie (VAR); the employer is not entitled to do this. A directeur-groot aandeelhouder (DGA) should apply for a VAR in case of external consultancy.

The Tax Administration provides a digital VAR application form; to which you will get a reply within 8 weeks. If additional information is needed, the Tax Administration will contact the applicant.

Please note the following when filling out the form: The Tax Administration considers request as a total, coherently, and takes the activities into account. If not all answers are favourable it does not necessarily mean that no VAR-wuo will be given. For example: an interim manager with two or more employers can still be entitled to a VAR-wuo.

The freelancer should write down reasonable expectations. If, however, the actual situation afterwards turns out to have been differently, this will not have any consequences as long as the deviation is within normal risk of enterprise limits. For example, the freelancer expected to have 3 or more employers, but due to a recession this turned out differently.

The freelancer has to fill out the form to the best of his knowledge and should not deliberately misrepresent the state of affairs. If this should afterwards be proven to have been the case, the Tax Administration will recover the indebted taxes and premiums from the freelancer.

Some of the questions need a yes’ or no’ only; choose the nearest suitable.

Relation employer/former employer

As a part-time independent entrepreneur / part-time employee you could get involved in a conflict of interest with your (former) employer. If you intend to provide services, comparable to the ones he provides, you better ask his permission/advice to run your own business.

Starting a business as a full-time independent entrepreneur you should be aware of a possible conflict of interests as well. You probably signed a non-competition clause within your employment contract that remains valid after termination of employment. In any case it is wise to contact/consult your (former) employer of your intentions.

Legal forms and registration of an enterprise

The Chambers of Commerce can answer your questions about the legal environment of your business. Seminars and other regular services are available.

The majority of starting entrepreneurs either choose a one-man business or a general partnership as the legal form for their business, according to their preference on doing business by themselves or in cooperation with others.

In order to accommodate the starting entrepreneur or professional, Dutch law recognizes various legal forms, such as a one-man business, a private limited company (BV), a partnership or a limited partnership. The main issues at stake are the matter of liability if your enterprise should run up debts, and which tax regime applies.

One-person business

One-person business (lit. one-man in Dutch: eenmanzak) is also referred to as sole trader or sole proprietorship or independent contractor.

If you start a one-person business you will be the fully independent founder and owner. More than one person may work in a one-person business, but there can only be one owner. A one-person business can also employ personnel.

Setting up

You can establish a one-person business without a notarial deed. Registration in the Trade Register is mandatory. As a private individual you can only register one one-man business. However, you can have more than one trade name and carry out various business activities under different trade names. These activities can be carried out at the same or at another address, as a branch office of the one-man business.

Liability

As the owner of a one-person business you are responsible for everything concerning your enterprise; for every legal act and all its assets and liabilities. No distinction is made between private and business property. Thus, business creditors can seek recovery from your private property and private creditors from your business property. If your one-man business goes bankrupt, you yourself go bankrupt as well.

If the owner of a one-person business should be married in a community of property regime, the creditors may also lay claim to the partner’s property. Partner liability can be avoided by a prenuptial or a postnuptial agreement drafted by a civil-law notary. However, since partners are usually requested to co-sign when taking a loan, the agreement may not offer the protection expected. A civil-law notary can provide more information.

Taxes and social security

The profit made in a one-person business is taxed in box 1 income tax. If the Tax Administration fully considers you an entrepreneur, you are entitled to tax allowances such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance.

The owner of a one-person business cannot claim social benefits under the Sickness Benefits Act, the Work and Income Act and the Unemployment Insurance Act. Therefore, it is advisable to take out insurances to cover these risks. You will qualify for the following national insurance schemes:

* General Old Age Pensions Act
* -Surviving Dependants Act
* Exceptional Medical Expenses Act
* General Child Benefit Act

Continuation of the business activities and business succession

With a one-man business no distinction is made between private and business. If you die, both business and private property will fall into your heirs’ estate. You will need to make provisions to guarantee your business’ continuity. A tax consultant could provide more details.

B. General partnership, the “VOF”

A general partnership is a form of cooperation in which you run a business with one or more business partners. You and your partner(s) are the associates or members of the general partnership. One of the characteristics of this legal form is that each partner contributes something to the business: capital, goods, efforts (work) and/or goodwill.

Setting up

A partnership contract is not a statutory requirement for the formation of a general partnership, but it is, of course, advisable to put down in writing what you and your business partner(s) have agreed upon. A partnership contract could arrange the following matters:

* name of the general partnership;
* objective;
* contributions by partners in capital, knowhow, goodwill, assets and efforts (work);
* distribution of profits and offset of loss;
* allocation of powers;
* arrangements in case of illness;
* arrangements for a partner’s days off/ holiday.

Liability

An important characteristic of the general partnership is the joint and separate liability of the partners. Each partner can be held fully liable – including private property – if the general partnership fails to meet its obligations, even if these obligations were entered into by another, authorised partner. Creditors of the partnership may seek recovery from your business property and your private property and the property of the other partner(s). Restrictions agreed upon in the partners’ authority have to be officially registered in order to gain legal effectiveness towards third parties.

The general partnership usually has separate capital’, i.e. the business capital contributed by the partners, which is kept apart from their private property and capital. This capital is to be solely used for business purposes. Should one or more creditors seek recovery from the partnership – for instance in the case of bankruptcy – they could do so from the separate capital. If this should be inadequate to pay the partnership’s debts, creditors may seek full recovery from the partners’ private property. If so, you could hold the other partner(s) liable for having failed to meet their obligations, but only after the creditors have been paid. In private matters creditors of partners cannot seek recovery from the partnership’s business assets or the private property of the other partner(s).

Because of this partners’ broad liability it is advisable to have a prenuptial or postnuptial agreement drafted if you are married under a community of property regime. A civil-law notary could provide you with more information.

Taxes and social security

Each partner will pay their own income tax on his profit share. If the Tax Administration sees the individual partner as an entrepreneur, they are entitled to all kinds of tax allowances, such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance.

As far as social security is concerned, the same rules apply for the entrepreneur partner as for the owner of a one-person business.

Continuation of the business activities and business succession

Under Dutch law the general partnership ends when one of the partners resigns or dies. In order to secure the continuation of the general partnership, the partners can include a clause in the partnership contract arranging for the other partners to continue the general partnership with or without a new partner or to terminate it.

C. Limited partnership, the “CV”

A limited partnership, the “CV”, is a special type of general partnership (VOF). The difference is that the CV has two types of business partners: general, and limited or sleeping partners. The latter are only financially involved; they cannot act on behalf of the partnership. Besides, the name of a limited partner cannot be used in the trade name of the limited partnership.

Setting up

A partnership contract is no statutory requirement for a limited partnership, but, again, partners better put down the agreements. Apart from the matters mentioned in the VOF, the contract should arrange the distribution of profit between general and limited partners. When registering a limited partnership in the Trade Register, the personal details of the general partners are listed; the details concerning the limited partners are restricted to total number and their contributions in the partnership.

Liability

General partners can be held fully liable if the partnership fails to meet its obligations. Bankruptcy of the limited partnership will automatically lead to the general partners’ bankruptcy (not applicable to limited partners). A limited partner can only be held liable to the maximum sum contributed to the partnership. However, should the limited partner act on behalf of the partnership, he will be seen as a general partner and fully liable, in which case creditors of the partnership can lay claim on his private property as well. Restrictions agreed upon in the partners’ authority have to be officially registered in order to gain legal force towards third parties.

The general partners’ liability in a limited partnership is quite broad, so, if partners are married under a community of property regime they are advised to have a prenuptial or postnuptial agreement drafted. A civil-law notary could provide more information.

Taxes and social security

General partners pay income tax on their share in the profit. If the Tax Administration sees the individual partner as an entrepreneur, they are entitled to various tax allowances, such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance. As far as social security is concerned, the same rules apply to the entrepreneur partner as to the owner of a one-person business. Limited partners, who cannot be held personally liable for the enterprise’s debts, are not seen as entrepreneurs by the Tax Administration.

Continuation of the business activities and business succession

Under Dutch law the limited partnership ends when one of the partners resigns or dies. In order to secure the continuation of the limited partnership, the partners can include a clause in the contract arranging for the other partners to continue the partnership with or without a new partner or to terminate it.

D. Store partnership, the maatschap’

The partnership referred to as maatschap’ under Dutch law differs from the general partnership and the limited partnership in that it is a form of cooperation established by professionals such as doctors, dentist, lawyers, accountants, physiotherapists etc., rather than a cooperation established for the purpose of doing business. The partners are referred to as maten’ instead of partners’. Each maat’ contributes personal efforts, capital and/or assets. The purpose is to share the income earned on the one hand and the expenses incurred on the other.
Setting up a professional partnership

A partnership contract is no statutory requirement for the formation of a professional partnership, but partners better lay down their agreements with the other professionals in a partnership contract. This partnership contract could arrange the following matters:

* contributions made by the partners;
* distribution of profits, pro rata each partner’s contribution – distributing all profit to one partner is not allowed;
* allocation of powers – each partner is entitled to perform management acts, unless agreed upon otherwise; as of 1 July 2008 the professional partnership has to register in the Trade Register. This does not apply to partnerships that only act internally, such as a partnership in which costs are pooled.

Liability

Each authorised partner can enter into a contract, thus binding the partnership: all partners. Each partner can be held liable for an equal part. If a partner should act beyond his authorization, the other partners will in principle not be held liable: the partner in question is the only partner that has bound himself. A professional partnership has no separate capital’ from the private assets of the partners. Creditors having a claim on the partnership can only seek recovery for equal parts from the individual partners; these creditors do not rank above creditors who have a claim on the private assets of a partner. To a married partner the same reservations apply as to the general partners in general partnerships and limited partnerships. They are advised to have a prenuptial or postnuptial agreement drafted. A civil-law notary could provide more information.

Taxes and social security
Each partner pays income tax on his profit share. If the Tax Administration sees the individual partner as an entrepreneur, he is entitled to various tax allowances, such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance. Regarding social security the same rules apply to the entrepreneur partner as to the owner of a one-man business

Continuation of the business activities and business succession

Under Dutch law the professional partnership ends when one of the partners resigns or dies. In order to secure the continuation of the partnership, the partners can include a clause in the contract arranging for the other partners to continue the partnership with or without a new partner or to terminate it.

E. Private company with limited liability, BV’

In contrast to the legal forms described above – enterprises run by natural persons – the private limited is a legal person: a person having rights and obligations, just like a natural person. The natural person who has incorporated the private limited cannot be held liable, in principle, for the debts incurred by the private limited. The BV itself is seen as the entrepreneur, whereas the natural person who is appointed director merely acts on behalf of the BV and cannot be held personally liable for his acts. A private limited company can be incorporated by one person a sole shareholder BV or by more persons. The capital of a private limited is divided in shares.

Incorporating

This involves a number of statutory requirements, most important of which:
Incorporation takes place through a notarial deed. This should include the articles of association of the company. The civil-law notary will check the legal contents of the articles.
A certificate of no-objection from the Ministry of Justice must be submitted before the incorporation can be effected. The Ministry checks whether the person incorporating the company has ever been involved in bankruptcy proceedings or fraud cases.

The incorporation of a BV requires a minimum capital of EUR 18,000 (cash or in kind) in the private limited.

Liability

The shareholder’s liability is limited to the total sum of his participation. Since the BV is a legal person, having its own independent rights and obligations, the persons involved – directors and supervisors – cannot be held liable for the debt of the company. In other words: the company’s creditors can never seek recovery from the private assets of these officers. However, a company director or officer may be held liable as a private person if he has acted negligently or culpably. If they are responsible for the company’s bankruptcy because of wrongful or fraudulent behaviour in the company’s policy, creditors of the company may file a claim against them.

In the formation phase of the company, a director may be liable for the company’s acts. This liability ends as soon as the legal person is incorporated and the acts are confirmed by the company. As long as the company has not been registered in the Trade Register, directors’ and officers’ liability continues. In practice, limited liability often does not apply because banks require the director and principal shareholder of the company to co-sign for loans taken out on behalf of the BV.

Taxes and social security

The private limited pays corporation tax also referred to as company income tax on the profits earned. The BV’s director and shareholder are employed by the BV His eligibility for social security under the Dutch social security laws depends on the relation of authority between himself and the private limited. A relation of authority is considered not to exist if:

* the director, possibly with his or her spouse, can cast more than 50% of the votes in the shareholders’ meeting;
* two thirds or more of the shares are held by the director and/or close relatives up to the third degree;
* the director cannot be dismissed against their will.

Without a relation of authority, the director and shareholder cannot rely on the social security insurances. He will have to take out his own insurances; to him the same rules apply as to the owner of a one-person business.

Continuation of the business activities and business succession

Continuation of the company is secured by the fact that the BV is a legal person that exists independently from the persons having incorporated or managing the private limited. When the director dies, the continuation of the enterprise is not at risk, viz. the enterprise is run by the BV and a new director will have to be appointed.

A private limited can be sold in two different ways:

* BV’s shares are sold;
* BV’s enterprise (machines, inventory, stocks, etc.) is sold.

If the shares are sold, the proceeds are subject to income tax (box 2) if the shareholder has a substantial interest (holder of a minimum of 5% of the shares).

If the enterprise is sold, the BV will have to pay corporation tax on the profit or book profit on the sale. If the shareholder of the BV selling the enterprise is a BV itself, the structure is referred to as a holding – advantage of which: the holding will in principle have to pay taxes on the proceeds.

Registration of your enterprise

Before you are allowed to start your business operations, you have to register your enterprise in the Dutch Trade Register, which is administered by the Chambers of Commerce. Registrations in the Trade Register are public; everyone can check whether a particular person is authorised to act on behalf of an enterprise and which legal form it has: a one-man business, a partnership or a private or public limited.

The Chamber of Commerce could run a trade name investigation for you to make sure that the selected trade name does not infringe the rights of other enterprises. This trade name investigation is not free of charge.

Holland Gateway (the cooperation of the Netherlands Chambers of Commerce, Ministry of Economic Affairs and other official institutions) is located at Amsterdam Schiphol Airport. This bureau promotes the ease of doing business in the Netherlands.

How to register your enterprise

Registration requirements

Once you have decided upon your business’ legal form, you can have your enterprise registered at the local Chamber of Commerce. Registration should take place within a period of one week preceding, and one week following the actual commencement of business activities.

Without registration in the GBA, you will need to submit authenticated proof of your residential address abroad. The person registering the business has to submit a valid proof of identity, which document has to be personally submitted at the Chamber of Commerce. The following documents are accepted as valid IDs:

* a valid travel document (passport or European ID card);
* a valid Dutch driving licence (non-Dutch driving licence not accepted);
* a residence permit issued by the IND;
* a Dutch refugee passport
* a Dutch aliens passport

If you do not start your business at your home address but at a location you have e.g. rented, you will also be requested to show the lease to confirm the business address.

Once the registration has been completed, you will be given a unique eight-figure registration number. This KvK number should be referred to on all your outgoing mail. Free of charge, you will receive an extract of your registration, a KvK-uittreksel'(excerpt).

Who can register the enterprise

When an enterprise is registered at the Chamber of Commerce, it is of the utmost importance that the registration forms which are submitted have been signed by the right person. Depending on the legal form of the enterprise, the forms can be registered in the Trade Register by:

* the owner of the one-man business (registration of a one-man business),
* the partners (registration of a general partnership, VOF, and a professional partnership, maatschap’)
* or the general partners (registration of a limited partnership, CV’)
* If the enterprise is a legal person, a BV, the civil-law notary will usually see to the registration formalities.

The persons who should register the enterprise and sign the registration forms can also be held responsible in the event an enterprise is not registered.

In special circumstances other persons may be authorized and/or obliged to see to the registration of an enterprise. The Chamber of Commerce can advise you on these circumstances.

Registration forms

The registration forms can be downloaded from the Chamber of Commerce website. As a statutory requirement, all forms are in Dutch and have to be completed in Dutch. Translations in English of forms 6, 11 and 13 are available to assist you while filling in the Dutch form to be handed in.
Registration is not free of charge. When you register a business, a fee will be due for the calendar year the enterprise is registered in. After that initial year, an annual fee will be charged in the first quarter of each year. The total sum of this contribution depends on the legal form.

After registration

Once the enterprise has been registered, it is the owner or partner’s responsibility to keep the information up-to-date. With a BV the manager authorised to act on behalf of the BV is responsible.

Permits and Licences

Most business activities can be performed without any permits or licences, but for some activities, like catering business, transport or taxi firm, you do need a licence. And an environmental permit may be required if your products or business operations negatively affect the environment. Permits and licences can be applied for at the municipality or at the provincial authorities.

Check how you can use your degree or diploma for your business in the Netherlands. International Credential Evaluation: http://www.idw.nl/international-credential-evaluation.html

Some sectors require registration with an industry board or a product board. Registration is a statutory requirement, based on the Act on Business Organisations. An industry board is a kind of interest group for a specific sector. The same applies to a product board, which includes all enterprises in a production chain, from producers of raw material to manufacturers of end products.

Termination / dissolution of the enterprise

When transferring or selling your company, you will have to comply with a number of rules and regulations. You should also enter information about the sale into the Trade Register and reach a settlement with the Tax and Customs Administration. A business transfer within the family involves several other tax aspects.

Expatica will publish Becoming a self-employed entrepreneur the Netherlands (part 1) on Sunday 27 February.

Chambers of Commerce
The Dutch Chambers of Commerce provide information on starting a business, legal forms, registration in the trade register, international trade etc. We have accumulated knowledge, contacts and partnerships, which makes it the essential reference point for every firm doing or seeking to do business.

Drop by for specific information
Apart from general information, the Chambers of Commerce will be glad to provide you with further details regarding your specific position: either at the start of your business or while running it.

If you are located and/or interested in the Region Amsterdam:
Do call 020-5314684 for a consultation with one of our specialists of the Bedrijfsvoorlichting department.

How To Attract Money Using Law Of Attraction

Posted on May 30, 2024November 25, 2017 by blogger

If you want to effectively learn how to attract money using the Law of Attraction, you’ve got to go deeper than just doing affirmations and “thinking positive.” This articles tells you a rare secret for using the Law of Attraction to attract money which gets you to the heart of attraction without a lot of work.

What you must do when using the Law of Attraction is to learn how to manifest money through “unseen” or “unconscious” means, which are found at deeper levels than your conscious mind.

How deep do I mean? I mean going straight to your subconscious mind and addressing all the negative beliefs you have around money. Now, many people such as yourself hear this and say, “Gee, I don’t think I have any negative beliefs around money, so this doesn’t apply to me,” or say, “But I’m doing money affirmations to change my subconscious mind, so this doesn’t apply to me, either,” right? Wrong! If you’ve been living in today’s modern society, you most likely have absorbed many negative beliefs about money that are working straight against all those money affirmations you’re doing when using the Law of Attraction for money goals.

These “unseen and unheard” money beliefs are lurking in the background of your mind and discrediting all that “positive thinking” you’re trying to “shove down its throat.” Your subconscious mind doesn’t really like to change that much, as well as it has a “gatekeeper” (your conscious mind) to keep out all those radical thoughts that go against the grain of your subconscious. And it is your subconscious that is consistently putting out an energetic signal about money (either good or bad) to which the Law of Attraction can’t help but respond.

So, what you want to do is teach your subconscious mind how to attract money and you may already be trying to do this by reciting money affirmations. Now, I will admit that money affirmations do eventually work, but they take huge amounts of continual effort to get them past your conscious mind’s resistance.

A better way to teach your subconscious mind how to attract money is to use something called silent subliminals that go straight past your conscious mind to get directly absorbed by your subconscious mind because the “gatekeeper” (your conscious mind) can’t hear the affirmations, so they don’t get discredited. This takes off a huge layer of resistance to your affirmations.

But, even if you use the silent subliminals, you still must use “targeted subliminals” that address many of today’s negative money beliefs in a safe and gentle fashion. Why? Because, again, no matter how many money affirmations you do for a “large sum of money,” if one of your “negative social beliefs around money” is that people with money are bad and greedy, then you’re not going to get that large sum of money because you don’t want to be a “bad, greedy” person. So, your ship is sunk before it even gets afloat, and the sad part about this is that most people don’t even know their ship has a hole in it! Why? Because most people are not aware of the negative social beliefs they’ve picked up from society. That’s why it’s important to find and use affirmations that address these beliefs and gently “coax” your subconscious into feeling good around having money.

Once you know how to attract money by addressing your specific subconscious barriers to having money, you’re set up to use the Law of Attraction for money successfully because then your mind goes on “auto pilot” and simply works to attract money. It knows how to manifest money even when you’re sleeping because it’s sending out an energetic signal that “money is good” and that “you are deserving” and the Law of Attraction has no choice but to respond because the Law of Attraction is all about energy. This is the easiest and most effective way to learn how to attract money using the Law of Attraction.

Applying The Law Of Attraction For Your Thoughts

Posted on May 26, 2024June 9, 2018 by blogger

Rhonda Byrnes best-selling book, The Law of Attraction, uncovered umpteen things concerning how our thoughts determine what our life can be. The theory of The Law of Attraction claims that what we project to the universe directly comes back to us to affect our way of life either positively or negatively. Its the old adage of, What goes around comes around.

Developing a better life by thinking through yourself means that you will need to rid your thoughts of negativeness and thought process about things that are occurring or may be imminent happenings in your own life. You become what you think about most of the time. Understanding that, you can see that your thinking could have a primary force on your life.

So, alter your approach and youll change your life. Thats not as easy as you may think. Much like winning a gold medal in the Olympics will take time and application, the same is true for thinking positive thoughts in order that it gets to be a habit in your own life.

The following are some Law of Attraction strategies to turn ideas around and get what you would like out of life:

1.Think as to what you’ve always dreamed of. Do you require a new job? An outstanding relationship? Shed weight? Then, you have to think as if its already there rather than wishing and the resentment you’re feeling of being without those things. How does one act if you are CEO of your own company? What type of clothing could you wear had you been thin?
Picture yourself in those scenarios and think deeply about how it could feel and how others would look at you. Feel those feelings. Keep practicing and those feelings will ultimately transform into reality when you put action behind the thoughts.
2.Think of emotions which include gratitude, passion and love. These are definitely positive thoughts that could invite positive things and reactions into your life. The trick here is when something occurs thats negative in your life – even though youre thinking positive – you need to be the one to take control and not permit the negative happenings control your life.
3.Create positive thought patterns. Positive thinking exercises will enable you to attract more of what you want. Should you contemplate it consciously, your unconscious mind actually starts to create situations that can bring people and circumstances which you will want in your life.

There are several ways to exercise your brain toward positive thinking. Online help is available, as are some very well-written books about the topic. Begin now to use The Law of Attraction to transform your life in to the best it can also be.

Watch the video at http://goo.gl/dWVXeN

Legal Help In Los Angeles

Posted on May 4, 2024June 5, 2018 by blogger

Los angeles will be the second largest city in america. It is an important financial center. It houses major divisions of operation of companies from Asia. Hence the keeping of L . a . on the world map demands a wide listing of attorneys.

Attorneys understand today’s most complex business issues and give complete solutions. They serve clients from traditional blue chip companies to new and innovative emerging companies. The large choice of potential industries in which they have got expertise are technology (including online services and computers and software), electronics health care, finance, manufacturing, franchise, entertainment, and media and sports, and also the retail and fashion sectors.

The attorneys are extremely much devoted to the client’s needs. They combine exceptional local talent with all the available resources with the particular firm to perform their clients’ goals. With in-depth information about the clients’ industries, they analyze individual needs, anticipate business challenges, offer guidance, and dispense aggressive and responsive solutions. Realizing that merely following your law is not enough, the attorneys are thought leaders. They routinely speak, write, and still provide commentary on cutting-edge legal and business topics of waking time. In addition to great skill, the lawyers can bring experience, energy, and enthusiasm for their work.

One can possibly find the best attorney by various options. Looking for “”State Bar-certified lawyer referral services”” within your local phone directory will do great help in locating the best local attorney. It’s also preferred to ascertain if the attorney is really a part of the La County Bar Association. This organization mainly targets increasing usage of justice. It provides legal or law-related services for the public at a very modest fee and in many cases, without cost. The public interest groups and also the free and low-cost legal agencies may also be reliable sources. The attorneys now keep a web profile, which indeed offers a deep understanding of the lawyer’s experiences or abilities.

Because of the healthy business profile in Los angeles, it might be expected that there would be occasions when businesses will be linked to various legal matters, that include negotiating a merger or law suits. However, since in such cases, businesses need to have people that would aggressively represent their interests, it is vital that businesses get the very best lawyers possible. Unfortunately, there are several businesses, in particular those which have just started their operations which aren’t aware about the sources that they’re able to end up good lawyers. The good news is that you have some steps these particular businesses may take to help them receive the best lawyer that will aggressively represent their interests in a lot of situations.

Some helpful steps

One of the best ways for businesses to own use of good lawyers is to request referrals off their colleagues on the market. It is because in the legal matters which might be involved with in operation; these companies can refer several of the better lawyers they may have worked with in the past. Moreover, businesses may also access to top notch information on lawyers from their colleagues. In the operation of shopping for a legal representative, it will be also of great help for businesses whenever they requested references in the lawyers they are considering. This is helpful because by interviewing but not only the lawyer but the references the lawyer would give, business owners can gauge the ability with the lawyer based on how he handled the instances of his other clients. One additional way during which businesses can gain access to good lawyers should be to ask other lawyers, including their tax lawyers. This is due to lawyers who may have a healthy standing among their colleagues can be viewed as among the best lawyers because of the respect that other lawyers have on their behalf.

Within a city like Los angeles, receiving a good lawyer is not a luxury but a necessity for businesses given the legal aspects which can be involved in running and looking after an organization. The good news is that companies can gain access to the best lawyers using simply knowing where to look and who ought to because knowledge on these can give businesses having access to lawyers who’d aggressively represent their interests inside legal arena.

Los angeles attorneys provides more information on Los angeles attorneys, Los angeles Bankruptcy Attorneys, Los angeles Business Attorneys, Los angeles Criminal Defense Attorneys plus more. Los angeles attorneys is associated with Los Angeles Attorneys.

What to do if you are injured in a slip & fall accident

Posted on April 29, 2024July 26, 2018 by blogger

If you have been injured in slip and fall accidents due to a person who failed, or neglected, to put up warning signs, clean up spills, or other duties related to the responsibility of possessing property, makes him liable. Persons injured in slip and fall accidents may recover for various types of damages including past and future pain and suffering, lost wages, medical expenses, loss of future earnings and much more.

Personal injury attorney from Bronx, Mr. William H. Cooper1, who has been giving best representation possible in personal injury law tells–When you or a loved one is injured it is very important that you have a lawyer who knows how to deal directly with the insurance company for the responsible party that caused you to be injured. Fair compensation is not something that the insurance company will offer without proper legal representation and the opportunity for settlement is greatly increased with the right attorney on your side. If you are the victim of an accident that resulted in an injury, make sure that you have a lawyer to fight for your legal right to get compensation for your injury.-(Ref: Marvin A. Cooper P.C., http://cooper-law.com/ ) Things to do if you are injured in a slip & fall accident 1. If you have been injured in a slip & fall accident, seek medical attention immediately.

2. Once your medical needs have been addressed, it is also important that you contact an attorney to insure that your legal rights will be protected.

3. Keep in mind the location and the circumstances of the accident & the weather conditions.

4. Take witness’s phone number & keep in touch with him.

5. Take photographs of defect or ask people around you to take if you are not able to do so.

6. Find out who is the owner of the land on which you were injured or who is legally responsible for the safety of the property.

7. Note down what kind of defect caused your injury.

8. Contact an experienced personal injury lawyer immediately. Do you need a lawyer for slip and fall accident? Slip and fall attorney in NY, Mr. Fatos Dervishi2 tells–While injuries due to physical harm from unsafe property conditions are frequent and common, premises liability can also include the failure to adequately light buildings and parking lots and an assault and/or mugging takes place as a result. If you have been injured, an experienced New York Premises Liability Lawyer can help you seek compensation for your pain and suffering! If you, a family member or a friend have suffered a serious injury from a premises liability accident, contact a New York Premises liability lawyer. (Ref: Dervishi Law Group P.C., http://www.dervishilaw.com/areas-of-practice/trip-and-falls/ )

If you have suffered a slip and fall accident because of the negligence of the property owner, then a personal injury lawyer can assist you. An experienced personal injury attorney can help guide you through the complicated legal process.

Disclaimer: The contents of this page are general in nature. Please use your discretion while following them. The author does not guarantee legal validity of the tips contained herein.

1.William H. Cooper:William H. Cooper began practicing law in a large New York City law firm before joining the law firm of Marvin A. Cooper, P.C., in 1991. Over the years, he has established himself as one of the most successful personal injury law practices in the New York Metropolitan Area. Since 1960, the law firm of Marvin A. Cooper, P.C. has provided expert legal advice, services and representation to clients residing in the Bronx, Westchester, Kings, Queens, New York, Rockland & Nassau Counties.His office is located at245 Main Street, Suite 510, White Plains, NY 10601. For more information, visithttp://www.cooper-law.com/or email . You can also call him at914-357-8911/?212-385-1954/?718-619-4215 or Fax at (914) 428-4126.

2.Fatos Dervishi:Fatos Dervishiis a Personal injury attorney in New York. He has also served as the Deputy Attorney General of Albania from 1994 to 1998. The goal of Dervishi Law Group, P.C is to offer comfort in times of need, unyielding dedication to clients and their families and to give a sense of trust and confidence. Call Dervishi Law Group, P.C at718-619-4525 or917-300-0797 or Fax: 718-484-4758. Office is located at 2322 Arthur Ave., Suite 3A Bronx, New York 10458. Visithttp://www.dervishilaw.com/for more information or you can e-mail .

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Becoming A Self-employed Entrepreneur The Netherlands

How To Attract Money Using Law Of Attraction

Applying The Law Of Attraction For Your Thoughts

Legal Help In Los Angeles

What to do if you are injured in a slip & fall accident