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News 27th of January 2017 By Delphine Vanassche and Ellen Verstraete

Specific social and fiscal status for students who are self-employed

Specific social and fiscal status for students who are self-employed
Some young people cannot wait until they have graduated to set up their own company. Until now, however, there have been no special rules regulating tax and social security contributions with regards to these student entrepreneurs. For the parents of these students, this situation has also often entailed the loss of the tax benefit for dependent children. However, from now on, thanks to the Act of 18 December 2016, self-employed students still qualify as dependent children. They can also enjoy a special arrangement with regards to social security contributions.

New statute for self-employed students

Exemption from/ reduction of social security contributions

Tax benefit for dependent children

Exclusions

Entry into force

Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Delphine Vanassche
Delphine Vanassche
Ellen Verstraete
Ellen Verstraete