Vennootschap onder firma – occurs when the entrepreneur does business with other people. Each of the joint owners of the company brings financial resources, the means of production or work. As in the case Eenmanszaak landlords receive tax deductions. As in Eenmanszaak owners have the right to tax credit.
Persons carrying out one-person businesses and partnerships przysluhuja advantage (a deduction from income tax):
- Zelfstandigenafrek – deduction for self-employment
- Startersafrekt – relief for Beginners (granted for a period of max. 3 years)
- Algemene Heffingskorting – general tax relief
Conditions to fulfill in order to function as a company:
- Must have worked a minimum of 1225 hours per year for the company
- Must have more than one employer
- Invest in a company should be a minimum of € 1000 per annum
- Advertising and promotion of the company (Internet, business cards, leaflets)