In order to stimulate entrepreneurship and job creation, the Government presented a draft bill, which still has to be adopted by Parliament, creating a specific social and fiscal statute for student-entrepreneurs starting an activity as a self-employed worker. Student-entrepreneurs will benefit, under certain conditions, from an exemption of social security contributions. Moreover, the income revenue of the student-entrepreneur will not be taken into account as a livelihood under tax legislation up to a determined amount. As a result, the student-entrepreneur will remain, to a certain extent, dependent on his/her parents, which has a positive impact on their tax rate.
Belgium