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Tax Case Law Employed V Self-Employed

In: Business and Management

Submitted By Aleksandra
Words 106246
Pages 425
Second career

Self-employment and becoming an entrepreneur as a second career for dependent employees

The responsibility for the contents of this report lies with EIM. Quoting numbers or text in papers, essays and books is permitted only when the source is clearly mentioned. No part of this publication may be copied and/or published in any form or by any means, or stored in a retrieval system, without the prior written permission of EIM.
EIM does not accept responsibility for printing errors and/or other imperfections.

Contents

1 Theoretical framework
7

1.1
Introduction 7

1.2
The transition process: Heuristical tool 8

1.3
Differences between start-ups: Dependent employee versus other types 10

1.4
Demarcation 11

1.5
Contents of the report 12

2
Entrepreneurship in the EU 15

2.1
Facts and figures 15

2.2
Entrepreneurs in the EU 20

2.3
Previous experience of starting entrepreneurs in the EU 24

3
Synthesis 31

3.1
Introduction 31

3.2
Legal definition of self-employed 31

3.3
General requirements related to start-ups 33

3.4
Financing the start-up of a business 34

3.5
Insolvency and seizure procedures 35

3.6
Social security systems in general 35

3.7
Social security: Unemployment 36

3.8
Social security: Sickness 39

3.9
Social security: Disability 40

3.10
Social security: Medical costs 40

3.11
Social security: Old age 41

3.12
Social security: Pregnancy and child care 42

3.13
Taxation 43

3.14
Labour Law 44

3.15
Private labour contracts 44

3.16
Miscellaneous topics 45

3.17
Hiving-offs 46

4
View of the obstacles in each Member State 49

4.1
Belgium 49

4.2
Denmark 51

4.3
Germany 52

4.4
Greece 53

4.5
Spain 54

4.6
France 55

4.7
Ireland 56

4.8...

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