A self-employed person is a natural person who exercises a professional activity in Belgium, is not bound by an employment contract and does not have civil servant status.
There are other categories of self-employed persons apart from those who exercise a main activity in that capacity. These include assistants or assisting spouses, persons exercising a complementary activity on a self-employed basis and retired self-employed persons.
Self-employed persons exercising a complementary activity simultaneously exercise another, main professional activity, either as a salaried employee or in education system or as a civil servant.
Persons who receive a replacement income or who maintain their pension rights may also be considered self-employed persons exercising a complementary activity.
The formalities applying to self-employed persons wishing to exercise a complementary activity are identical to those applying to anyone exercising a main activity on a self-employed basis.
Article publié pour la première fois le 14/09/2015