Henssen | Actueel financieel- en fiscaalnieuws.

A PHP Error was encountered

Severity: 8192

Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated

Filename: MX/Loader.php

Line Number: 160

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated

Filename: MX/Loader.php

Line Number: 160

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 132

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 290

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 164

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 233

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 313

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_files_driver.php

Line Number: 354

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 284

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 296

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 306

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 316

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 317

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 318

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 319

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 377

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: drivers/Session_files_driver.php

Line Number: 108

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 110

Backtrace:

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries

File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct

File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require

File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once

File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload

File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_start(): Session cannot be started after headers have already been sent

Filename: Session/Session.php

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Henssen | Actueel financieel- en fiscaalnieuws.

Groenendael 233F IJsselmuiden
tel: 06-28791632
hendrik@henssenadvies.nl
Dagelijks van 08.30 tot 17.00 uur.

ZZP gastouder

Bent u ondernemer (ZZP-gastouder) of niet?

Ook al wilt u ondernemer zijn, dan is het nog de vraag of u ook ondernemer bent voor de inkomstenbelasting. De wet stelt bepaalde eisen aan ondernemers om hieraan te voldoen. De Belastingdienst bepaalt of u aan deze eisen voldoet. Pas wanneer u aan de eisen voldoet kunt u gebruik maken van de speciale ondernemersregelingen.

In augustus 2016 is het Hof in Hoger beroep tot het oordeel gekomen dat een gastouder te weinig zelfstandigheid bezit om een ondernemer te zijn. Naar aanleiding daarvan trekt de Belastingdienst het ondernemerschap van een gastouder in twijfel. Meerdere gastouders hebben een melding gekregen dat de Belastingdienst voornemens is om van hun aangifte af te wijken.

Belastingvoordelen ZZP-ers:

Zelfstandigenaftrek: € 7.280 (minimaal 1.225 uren)

Startersaftrek (max. 3 jaren): € 2.123

MKB winstvrijstelling: 14% van de winst

Investeringsaftrek: 28%

Waar kijkt de belastingdienst naar bij de “ondernemers” beoordeling?

Maakt u winst? Zo ja, hoeveel?
Als u minimale winst maakt of structureel verlies leidt en is het niet aannemelijk dat u winst gaat maken. Er is dan geen sprake van een onderneming.
Hoe zelfstandig bent u als ondernemer?
Als anderen bepalen hoe u uw onderneming moet inrichten en hoe u uw werkzaamheden uitvoert, dan is er meestal geen sprake van een onderneming.
Hoeveel tijd steekt u in uw werkzaamheden?
U moet voldoende tijd besteden aan uw werkzaamheden om deze rendabel te maken. Dit is vastgesteld op minimaal 1.225 uren per jaar.
Beschikt u over voldoende financiële middelen?
Als ondernemer moet u investeren in uw bedrijf. U moet voldoende middelen hebben om uw bedrijf te starten en een tijdje draaiende te houden.
Wie zijn uw opdrachtgevers?
U streeft ernaar meerdere opdrachtgevers (ouders van de kinderen) te hebben. Hiermee neemt uw zelfstandigheid toe en uw afhankelijkheid af.
Hoe maakt u uw onderneming bekend naar buiten?
U bent voor uw bestaan afhankelijk van opdrachtgevers. Om ondernemer te zijn moet u zich voldoende kenbaar maken, bijvoorbeeld door reclame, een internetsite, een reclamebord of eigen briefpapier.
Loopt u “ondernemersrisico”?
Bestaat een kans dat uw opdrachtgevers niet betalen? Gebruikt u uw goede naam voor de uitoefening van uw werkzaamheden? Bent u afhankelijk van de vraag naar en het aanbod van uw diensten? Loopt u “ondernemersrisico”, dan bent u waarschijnlijk een onderneming.
Bent u aansprakelijk voor de schulden van uw onderneming?

De Belastingdienst neemt een beslissing die afhangt van uw persoonlijke situatie. Het gaat er niet alleen om dat/of u aan alle criteria voldoet, maar ook hoe ze met elkaar samenhangen. Als u maar 1 of 2 klanten heeft maar u verwacht er snel meer te krijgen, kan het zijn dat de Belastingdienst u alsnog als ondernemer voor de inkomstenbelasting ziet.

Praktische tips om “ondernemerschap” te kunnen onderbouwen

Maak een eigen website
Zorg voor eigen visitekaartjes
Zet geregeld een advertentie (desnoods bij de supermarkt)
Maak een eigen pedagogisch beleidsplan
Neem een of meerdere ondernemersverzekeringen
Regel een aparte bankrekening voor zakelijke transacties
Investeer in uzelf en uw onderneming (opleiding/training)

Geschreven op: 2017-09-15 10:47:54