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Samenvatting Starten als Ondernemer5
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Samenvatting van de cursus en notities van elke les. Was er van de 1ste keer door.
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By: vermoedenmalle • 1 year ago
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STARTEN ALS ONDERNEMERINHOUD
Table of Contents
Inhoud.........................................................................................................................................1
Activiteitsgebonden voorwaarden......................................................................................8
Vennootschap...................................................................................................................10
Zichtrekening openen.......................................................................................................10
Formaliteiten via het ondernemingsloket........................................................................11
inbreng..............................................................................................................................20
Aandelen...........................................................................................................................20
Overdracht van de aandelen.............................................................................................20
Algemene vergadering......................................................................................................21
Bestuur..............................................................................................................................21
Oprichtingsformaliteiten...................................................................................................22
Inbreng..............................................................................................................................25
Aandelen...........................................................................................................................25
OVerdracht van aandelen.................................................................................................26
Organen -> Algemene vergadering...................................................................................27
Bestuur..............................................................................................................................27
Oprichtingsformaliteiten...................................................................................................28
Vragen...............................................................................................................................28
Welke stelling is fout?.......................................................................................................29
Welke stelling is juist?.......................................................................................................29
OVerdracht aandelen........................................................................................................29
Welke stelling is juist?.......................................................................................................30
,Vraag.................................................................................................................................30
Vroeger..............................................................................................................................32
Nu......................................................................................................................................32
Aandelen...........................................................................................................................33
Toetreding – uittreding.....................................................................................................33
ORganen -> Algemene vergadering..................................................................................34
ORganen -> Bestuur..........................................................................................................34
Ontoereikend kapitaal......................................................................................................37
Overtreding van de vennootschapswet of statuten.........................................................37
Kapitaalverlies...................................................................................................................37
Gerechtelijke opheffing van de beperkte aansprakelijkheid............................................37
PErsoonlijke borgstelling...................................................................................................38
slecht bestuur....................................................................................................................38
Eenmanszaak.....................................................................................................................38
Vennootschap...................................................................................................................39
Eenmanszaak.....................................................................................................................40
Vennootschap...................................................................................................................40
Eenmanszaak.....................................................................................................................40
Vennootschap...................................................................................................................42
Eenmanszaak.....................................................................................................................43
Vennootschap...................................................................................................................44
Eenmanszaak.....................................................................................................................45
Vennootschap...................................................................................................................45
Overheidssteun.................................................................................................................46
Crowdfunding....................................................................................................................47
risicokapitaalverschaffers.................................................................................................48
,Beurs.................................................................................................................................49
Kenmerken van kapitaalinbreng – Eigen vermogen.........................................................49
OVerheidssteun.................................................................................................................50
Rekening-Courant (RC)......................................................................................................53
Marktfinanciering..............................................................................................................55
Bankfinanciering................................................................................................................56
Niet-bancaire financieringsvormen..................................................................................59
Factoring...........................................................................................................................61
Indirecte financiering........................................................................................................62
BTW...................................................................................................................................64
Inkomstenbelastingen.......................................................................................................65
JAarrekening......................................................................................................................67
Balans................................................................................................................................68
Resultatenrekening...........................................................................................................71
Toelichting.........................................................................................................................73
Sociale balans....................................................................................................................73
JAarverslag........................................................................................................................75
Openbaarmaking...............................................................................................................75
Analyse van de jaarrekening.............................................................................................76
Vennootschapsbelasting...................................................................................................80
Geld uit de vennootschap halen.......................................................................................81
Pensioenenstelsels............................................................................................................86
Berekening van de bijdragen............................................................................................94
Formaliteiten.....................................................................................................................96
Takken van de sociale zekerheid.......................................................................................96
Sociale bijdragen.............................................................................................................103
, Rechten van de zelfstandige...........................................................................................105
1) INLEIDING
1. WERKNEMER VS. ZELFSTANDIGE
Er zijn 2 mogelijkheden om een beroepsactiviteit uit te oefenen voor het verwerven van
inkomsten:
Werknemer
o Bedienden
o Arbeiders
o Ambtenaren
Zelfstandige
o Ambachtslui
o Handelaars
o Vrije beroepen (advocaten, dokters, dierenarts, deurwaarder, vastgoedmakelaar ...)
o Land- en tuinbouwers
o Bestuurders en commissarissen van vennootschappen
o Werkende vennoten
Wat is het verschil tussen arbeiders en bediende?
De berekening van de lonen
Uitbetaling van loon (arbeider meerdere keren op een maand)
Wat is hetzelfde tussen werknemer en zelfstandige?
Ze verdienen beide hun kost door iets te doen, op aanvraag van iemand anders.
Wat is het essentieel verschil tussen werknemers en zelfstandige?
Als werknemer moet je doen wat er wordt gevraagd van u, maar u wordt wel beschermd
door de vakbonden. Deze beschermen/behartigen de belangen van de werknemers door
collectieve arbeidsovereenkomsten te sluiten met werkgevers.
Als zelfstandige doet je wat je wilt, maar je wordt niet hard beschermd. Dit gebeurd door
Unizo en Voga.
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