Recht en ondernemen
Inhoudsopgave
1 COMMERCIËLE OF NIET COMMERCIËLE ONDERNEMING?............................................................................7
1.1 ONDERSCHEID..................................................................................................................................................7
1.2 DEFINITIE VRIJ BEROEP.......................................................................................................................................7
1.3 NIEUW BEGRIP ONDERNEMING............................................................................................................................7
1. KAN DAT ZOMAAR?................................................................................................................................... 8
1.1 BEKWAAM ZIJN.................................................................................................................................................8
1.2 EU-ONDERDAAN OF BEROEPSKAART.....................................................................................................................8
1.3 VERGUNNING VEREIST?......................................................................................................................................8
1.4 AANSLUITING BIJ EEN SOCIAAL VERZEKERINGSFONDS................................................................................................8
1.4.1 Wanneer? dringend!................................................................................................................................8
1.4.2 Wat mag dat kosten?..............................................................................................................................9
1.4.2.1 Zelfstandige in bijberoep.................................................................................................................................9
1.4.2.2 Zelfstandige in hoofdberoep en starters in hoofdberoep................................................................................9
1.4.2.3 Hoofdberoep? Bijberoep?...............................................................................................................................9
1.5 AANSLUITEN BIJ ZIEKENFONDS.............................................................................................................................9
1.6 AANVRAAG ONDERNEMINGSNUMMER.................................................................................................................10
1.6.2 Aanvraag...............................................................................................................................................10
1.6.2 Ondernemingsloket...............................................................................................................................10
1.6.3 Activering ondernemingsnummer.........................................................................................................10
1.6.4 Wat doe ik ermee?.................................................................................................................................10
1.7 ZICHTREKENING OPENEN...................................................................................................................................10
2 KENNEN EN KUNNEN................................................................................................................................. 11
2.1 KENNIS VAN BEDRIJFSBEHEER............................................................................................................................11
2.2 BEROEPSBEKWAAMHEID...................................................................................................................................11
3 EENMANSZAAK OF VENNOOTSCHAP......................................................................................................... 11
3.1 BEGRIP ÉÉNMANSZAAK EN VENNOOTSCHAP..........................................................................................................11
3.2 VOOR- EN NADELEN........................................................................................................................................ 11
3.3 WELKE VENNOOTSCHAPSVORMEN......................................................................................................................12
3.3.1 besloten vennootschap met beperkte aansprakelijkheid......................................................................12
3.3.2 Starters bvba.........................................................................................................................................12
3.3.3 Naamloze vennootschap.......................................................................................................................12
3.3.4 Vennootschap onder firma....................................................................................................................13
3.3.5 Gewone commanditaire vennootschap.................................................................................................13
3.3.6 Commanditaire vennootschap op aandelen.........................................................................................14
3.3.7 Coöperatieve vennootschap met beperkte of onbeperkte aansprakelijkheid.......................................14
3.4 OPRICHTEN VAN EEN VENNOOTSCHAP.................................................................................................................17
3.4.1 Het financieel plan.................................................................................................................................17
3.4.1.1 Inhoud........................................................................................................................................................... 17
3.4.1.2 Waarom?.......................................................................................................................................................17
3.4.2 Oprichtingsakte.....................................................................................................................................17
3.4.2.1 Opstellen....................................................................................................................................................... 17
3.4.2.2 Registratie......................................................................................................................................................18
3.4.3 Aanleggen van een vennootschapsregister...........................................................................................18
3.4.4 Vennootschapsbijdrage betalen............................................................................................................18
3.5 AANSPRAKELIJKHEID VAN DE BESTUURDERS..........................................................................................................18
3.5.1 Gronden voor aansprakelijkheid............................................................................................................18
1
, 3.5.1.1 Algemene regel..............................................................................................................................................18
3.5.1.2 Grove fout die heeft bijgedragen tot faillissement........................................................................................18
3.5.1.3 Wrongful trading...........................................................................................................................................19
3.5.1.4 Schulden van de sociale zekerheid................................................................................................................19
3.5.1.5 Fiscale schulden.............................................................................................................................................19
3.5.2 Hoofdelijke aansprakelijkheid...............................................................................................................19
3.5.3 Beperking van de aansprakelijkheid......................................................................................................19
3.5.4 Kwijting bestuurdersaansprakelijkheid.................................................................................................20
3.6 OVERGANGSRECHT..........................................................................................................................................20
4 VADERTJE STAAT NIET VERGETEN!............................................................................................................ 20
4.1 BTW.............................................................................................................................................................20
4.1.1 Wie is btw-plichtig.................................................................................................................................20
41.2 De btw-aangifte......................................................................................................................................21
4.1.2.1 Waarom......................................................................................................................................................... 21
4.1.2.2 Wanneer........................................................................................................................................................21
4.1.3 De btw-boekhouding.............................................................................................................................21
4.1.4 De jaarlijkse klantenlisting.....................................................................................................................22
4.2 BOEKHOUDING EN BELASTINGEN........................................................................................................................22
4.3 SABAM......................................................................................................................................................... 22
4.3.1 Wat is sabam.........................................................................................................................................22
4.3.2 Voor welke muziek.................................................................................................................................22
4.3.3 Verdeling van de geïnde vergoedingen.................................................................................................22
4.3.4 Bijkomende billijke vergoeding..............................................................................................................22
4.3.5 Hoeveel..................................................................................................................................................22
4.3.6 Hoe.........................................................................................................................................................22
5 HULP GEZOCHT?........................................................................................................................................ 22
5.1 INTERIM........................................................................................................................................................22
5.1.1 Wat is uitzendarbeid?............................................................................................................................22
5.1.2 Wanneer mag je beroep doen op een interimkracht?..........................................................................23
5.1.3 Voordelen..............................................................................................................................................23
5.2 ZELF AANWERVEN...........................................................................................................................................23
5.2.1 Formaliteiten.........................................................................................................................................23
5.2.2 Rekruteren en selecteren.......................................................................................................................23
5.2.3 Arbeider, bediende, …............................................................................................................................24
5.2.4 Voltijds, deeltijds....................................................................................................................................24
5.2.5 Loon.......................................................................................................................................................24
5.2.6 Flexi-jobs................................................................................................................................................24
1 DOEL......................................................................................................................................................... 25
2 HOE.......................................................................................................................................................... 25
2.1 STARTKOMPAS................................................................................................................................................25
2.2 STARTSIMULATOR............................................................................................................................................25
2.3 BUSINESS CANVAS MODEL...............................................................................................................................27
1 OVER CENTEN GESPROKEN – EIGEN INBRENG............................................................................................27
2 DE BANK................................................................................................................................................... 27
2.1 De bank vraagt een liquiditeitsplan..........................................................................................................27
2.1.1 Wat........................................................................................................................................................27
2.1.2 Waarom.................................................................................................................................................27
2.2 FINANCIERINGSVORMEN...................................................................................................................................28
2.2.1 Op korte termijn....................................................................................................................................28
2
, 2.2.2 Op lange termijn....................................................................................................................................28
2.3 WAARBORGREGELING......................................................................................................................................28
2.4 PMV............................................................................................................................................................29
2.4.1 Wat........................................................................................................................................................29
2.4.2 Kapitaal verschaffen..............................................................................................................................29
2.4.3 Leningen................................................................................................................................................29
2.4.3.1 Wat komt in aanmerking...............................................................................................................................29
2.4.3.2 Kenmerken....................................................................................................................................................29
2.4.3.3 Voordelen......................................................................................................................................................30
2.4.4 Arkimedes..............................................................................................................................................30
2.4.5 PMV/z....................................................................................................................................................31
2.5 ZAKELIJKE ZEKERHEID.......................................................................................................................................31
2.5.1 Definitie.................................................................................................................................................31
2.5.2 Pand.......................................................................................................................................................31
2.5.3 Voorrecht...............................................................................................................................................31
2.5.4 Hypotheek..............................................................................................................................................32
2.6 PERSOONLIJKE ZEKERHEDEN..............................................................................................................................32
2.6.1 Wat?......................................................................................................................................................32
2.6.2 Wet van 3/6/2007.................................................................................................................................32
2.6.2.1 Toepassingsgebied.........................................................................................................................................32
2.6.2.2 Vormvereisten...............................................................................................................................................32
2.6.2.3 Inhoud van de borgstelling............................................................................................................................32
2.6.2.4 Informatieverplichting ten aanzien van de borgsteller..................................................................................32
3 RISICOKAPITAAL........................................................................................................................................ 33
4 ALTERNATIEVE FINANCIERING................................................................................................................... 33
4.1 STEUNMAATREGELEN.......................................................................................................................................33
4.1.1 Steunmaatregelen van de federale overheid........................................................................................33
4.1.1.1 Belastingkrediet bij toename eigen vermogen..............................................................................................33
4.1.1.2 Investeringsaftrek..........................................................................................................................................33
4.1.1.3 Notionele aftrek.............................................................................................................................................33
4.1.1.4 Maatregelen tot aanmoediging van tewerkstelling van personeel................................................................34
4.1.2 Steunmaatregelen van het Vlaams Gewest..........................................................................................34
4.1.2.1 Kmo-financiering............................................................................................................................................34
4.1.2.2 Startlening +..................................................................................................................................................34
4.1.2.3 KMO-portefeuille...........................................................................................................................................35
4.1.2.4 Omvang steun................................................................................................................................................35
4.2 WIN WINLENING.............................................................................................................................................35
4.3 TAX SHELTER..................................................................................................................................................36
4.4 CROWDFUNDING............................................................................................................................................ 36
4.5 CROWDLENING...............................................................................................................................................36
5 KREDIETBEMIDDELING.............................................................................................................................. 37
1 CONTRACTEN SLUITEN.............................................................................................................................. 37
1.1 KOPEN EN VERKOPEN.......................................................................................................................................37
1.1.1 De bestelbon..........................................................................................................................................37
1.1.2 Een factuur maken.................................................................................................................................37
1.1.2.1 Moet dat?......................................................................................................................................................37
1.1.2.2 Wat moet erop staan?...................................................................................................................................37
1.1.2.3 Bewaren.........................................................................................................................................................37
1.1.2.4 Papier? De E-factuur......................................................................................................................................38
1.1.3 Informatieverplichting ten aanzien van consumenten..........................................................................39
1.1.3.1 Begrip consument..........................................................................................................................................39
1.1.3.2 Precontractuele informatieverplichting.........................................................................................................39
3
, 1.1.4 Verkoop op afstand...............................................................................................................................40
1.1.4.1 Wat?.............................................................................................................................................................. 40
1.1.4.2 Informatieverplichting...................................................................................................................................40
1.1.4.3 Bewijslast.......................................................................................................................................................41
1.1.4.4 Herroepingsrecht...........................................................................................................................................41
1.1.4.5 Geen herroepingsrecht..................................................................................................................................41
1.1.5 Verkoop op afstand voor financiële diensten........................................................................................41
1.1.5.1 Begrip............................................................................................................................................................ 41
1.1.5.2 Informatieverplichtingen...............................................................................................................................41
1.1.5.3 Herroepingsrecht...........................................................................................................................................42
1.1.6 Bewijslast en sancties bij tekortkoming aan de informatieverplichting................................................42
1.1.7 Leveringsplicht.......................................................................................................................................42
1.1.8 Garantieplicht........................................................................................................................................42
1.1.8.1 Wettelijke garantie........................................................................................................................................42
1.1.8.2 Principes........................................................................................................................................................ 42
1.2 BEDRIJFSGOEDEREN KOPEN OF LEASEN................................................................................................................43
1.2.1 Begrip leasen.........................................................................................................................................43
1.2.2 Soorten roerende leasing.......................................................................................................................43
1.2.3 Onroerende leasing...............................................................................................................................43
1.2.4 Voordelen van leasing...........................................................................................................................43
1.3 HUREN..........................................................................................................................................................43
1.3.1 Soorten huurovereenkomsten...............................................................................................................43
1.3.1.7 De huurder heeft zijn handelszaak en zijn woning in hetzelfde onroerend goed...........................................43
1.4 FRANCHISING.................................................................................................................................................43
1.4.1 Interessant?...........................................................................................................................................43
1.4.2 Wat is franchising..................................................................................................................................43
1.4.3 Voor- en nadelen...................................................................................................................................44
1.5 HANDELSTUSSENPERSOON................................................................................................................................45
1.5.1 Concessiehouder....................................................................................................................................45
1.5.2 Handelsagent.........................................................................................................................................45
2 EEN BOOST VOOR MIJN ZAAK.................................................................................................................... 45
2.3 RECLAME MAKEN............................................................................................................................................45
2.3.1 Wat is reclame.......................................................................................................................................45
2.3.2 WER.......................................................................................................................................................45
2.4 KORTINGEN EN SOLDEN....................................................................................................................................46
2.5 GEZAMENLIJK AANBOD.....................................................................................................................................46
2.6 BONNEN....................................................................................................................................................... 46
2.6.1 Waardebon............................................................................................................................................46
2.6.2 Titels die recht even op latere terugbetaling.........................................................................................47
2.6.3 Aankoopbon...........................................................................................................................................47
2.6.4 Cadeaubonnen.......................................................................................................................................47
1 (EXTRA)CONTRACTUELE PROBLEMEN........................................................................................................ 48
1.1 JE BENT AANSPRAKELIJK....................................................................................................................................48
1.1.1 Soorten aansprakelijkheid.....................................................................................................................48
1.1.2 Wie is aansprakelijk?.............................................................................................................................48
1.1.3 Oorsprong en aard van de aansprakelijkheid........................................................................................48
1.1.3.1 Strafrechtelijke aansprakelijkheid..................................................................................................................48
1.1.3.2 Burgerrechtelijke aansprakelijkheid...............................................................................................................48
1.1.4 Aansprakelijkheid voor eigen daad.......................................................................................................49
1.1.4.1 Wettelijke grondslag......................................................................................................................................49
1.1.4.2 Verplichting tot schadeloosstelling................................................................................................................49
1.1.4.3 Drie elementen vereist..................................................................................................................................49
1.1.5 Kwalitatieve aansprakelijkheid..............................................................................................................49
4
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