The Main 4 Reasons Why You Have To Hire An Immigration Lawyer

Every nation have their own legal guidelines on how immigrants can acquire legal citizenship or long term residence. Many times, folks will have to file records and perhaps even show up in court to show their case as to the reasons they wish to be in that country. The entire process of attaining residence or citizenship often is difficult, and also the ever-changing rules encircling it can be difficult to know. As a result, a variety of reasons exist that support the concept of a person’s acquiring a lawyer as he or she does apply for citizenship.

The following are the top 4 factors why immigrants will need to retain the services of an immigration law firm:

1) Immigration Regulations Regularly Alter. Lawmakers usually look for strategies to improve or modify the protocols that dictate how men and women receive citizenship or residence in the country. The laws could be loosened or intended to be stricter, dependant upon the political climate. For the reason that rules alter with lawmakers’ preferences, the actions to become a citizen or legal resident might be a challenge. Immigration legal professionals will help customers navigate this procedure.

2) The Process Could be Lengthy. It may take years before one is allowed to secure their citizenship. Frequently, immigration guidelines mandate just how long someone must live and be employed in a country before they might submit an application for citizenship. That person might even be asked to pass a language and citizenship evaluation to indicate his / her cultural competence. Nonetheless, ones immigration lawyer will always be by that individuals side and guide the client regarding how to complete these tests and establish that this individual is worthy of citizenship.

3) Legal Professionals Represent Customers at Legal Proceedings. When immigrants are called to show up before immigration authorities, their legal professionals are along with them and represent them before people that determine the case. An immigration lawyer will speak for the client and provide information of why that individual should live in the nation. The lawyer can also help prepare that individual prior to hearing and could advise the client in tips on how to answer inquiries in the most effective method.

4) Regardless Of Results, Legal Professionals Will Be There To Help. Whether an individual’s application form is denied or accredited, the customer’s immigration legal professional is there to assist that individual. Oftentimes, individuals are confused about the most effective decisions to make. Their emotions may impair their judgment. Legal representatives help these individuals make the best choices possible during the complete operation.

Rather than take on the troubles of immigration laws, individuals could do better to employ Mesa immigration lawyers. Attorneys that are experts in this area of law are aware of the multitudes of requirements and realize how to present cases correctly before authorities.

Estate Planning Lawyer and Your Family’s Future

As we age, it is important to put together a plan for the future. One of the best ways to do this is to hire an estate planning lawyer. There are a couple of different methods to finding the right one. The job of this type of attorney is to help you gather the necessary papers to make sure that all your assets are in order, so that all is accounted for in case something were to happen to you.

The first method you can use to find an estate planning lawyer is to put together a list of possible candidates. You could use someone you know through an acquaintance, or you could ask friends and family whom they recommend. These relations may have personal experience as there is a good possibility that someone has used one to plan their future. You can check for reviews online from others who have used them. You could also contact your state’s bar association, which would have records of how each attorney practices in your state. You can get a list of those who specialize in your needs.

The other method you can use to find your estate planning lawyer is to interview each individually and then choose one. You can often get your first consultation free, so schedule as many as possible. This method includes scheduling consultations with each one on your list so that you can get an idea of how much experience they have. You should have a list of questions that you need answered from each attorney. These should involve the fees, how long he expects your case to take, and how your case will be handled. This initial consultation will also help you know whether you should do a living trust or a will to protect your assets for the next generation. You will also need to know if you will meet with the senior or junior partner in the firm, who will be doing the work, and who you will be paying at the end.

When you are finished getting recommendations and interviewing your potential candidates, you should be able to choose an estate planning lawyer from your list. When you are hiring your estate planning lawyer, keep in mind that just because he may appear to be the most experienced, or the most expensive, does not mean that he is necessarily the best for you. Do your homework and go with your instincts.

For a professional estate planning lawyer, Kalamazoo, MI, residents rely on Minka Law PLC. Learn more at .

Becoming A Self-employed Entrepreneur The Netherlands

Registration in the Dutch trade register is compulsory for every company and every legal entity, including ‘freelance’ and ‘zzp’ (‘zelfstandige zonder personeel’ or self-employed without staff).

When you have decided to start your own business a new world is opening up, with a wide variety of possibilities. You could open a shop or start your own consultancy firm; become a full-time or a part-time entrepreneur. Clients may wish to hire you for advice or construction work.
Before plucking up which is planted, there is a time to plant. In other words: you will have to be prepared to tackle challenges as well – either as a provider of services or products, as a self-employed entrepreneur, a sole trader, an independent contractor, or as a freelancer or so-called “ZZP-er”.

The risky side of freedom and independence

Whether you offer services or products: you will do so at your own risk, expense and with full responsibility towards third parties. As well as this, being self-employed entails certain obligations, such as paying taxes and VAT and keeping records of your business activities. Preparing well is the best way to start. You are definitely not on your own; the Dutch business world offers plenty of competent assistance.

Starting point

Before you visit the Chamber of Commerce to register your enterprise, you should have considered the following:

* a permit to start a business in the Netherlands
* a business plan
* legal form and trade name of your enterprise
* taxation and necessary insurance
* business location, commercial lease
* a VAR’-statement from the Tax Administration, declaring you as a self-employed entrepreneur

Starting your own business

If you do not have the Dutch nationality, and want to start a business in the Netherlands, you will have to comply with particular IND (Immigratie en Naturalisatie Dienst, the Dutch immigration authorities) formalities. Even if you are not obliged to register with the IND (for almost all EU nationals) please do so all the same, as it may come in quite handy for other purposes.

The Dutch Chambers of Commerce are incorporated under public law and, as such, target their services at Dutch businesses across all sectors.

Dutch immigration authorities

The legal form of your enterprise makes no difference to the applicability of the rules by the Dutch immigration authorities: whether it is a one-man business, a Dutch private limited (BV), or a branch-office of a foreign company. The rules do not differ either whether you start an enterprise shortly after arriving in the Netherlands, or after having been employed in the Netherlands for some time. However, rules and formalities do differ broadly speaking for EU nationals and non-EU nationals. Please check also the IND Residence Wizard

EU, EEA and Swiss nationals

Nationals of one of the EU Member States, the EEA (European Economic Area), or a Swiss citizen, are free to live and work on a self-employed basis in the Netherlands and do not need an entry visa or a residence permit.

Even if you are not obliged to register with the IND, do so all the same, as it may come in handy in the future. For instance, when asked for proof of registration on taking out Dutch public healthcare insurance, a healthcare, housing or childcare allowance, a mortgage, or a phone subscription. Registration is free of charge. If you intend to stay over four months, you are always required to register at your local municipality. The expatdesk will help you out here.

Working on a self-employed basis when a EU, EEA and Swiss national

There are no specific IND formalities that have to be fulfilled for nationals of these states.

Different rules apply for citizens of Bulgaria or Romania as long as restrictions on the Dutch labour market remain in force. Nationals of these countries are advised to apply for a residence permit, which will be useful in a number of situations. The procedure is called “Application for assessment under the EU community law (proof of lawful residence)”.

Nationals of non-EU and non-EEA countries

If you are not a national of an EU or EEA country and not Swiss, you will need to apply for a residence permit in case you stay longer than three months in the Netherlands. A residence permit can be obtained from the IND.

If you are a national of a country subject to the Dutch visa requirement for more than three months’ stay, you will have to apply for a special visa: a provisional residence permit, an MVV (Machtiging Voorlopig Verblijf).

Working on a self-employed basis as national of non-EU / non-EEA country and non-Swiss
In this case you will have to meet several economic criteria before starting an enterprise in the Netherlands:

* You are qualified to run the business in question.
* You have a business plan.
* Your business serves an essential Dutch interest, i.e. “added value” for the Netherlands.

The IND does not weigh these criteria itself; the Ministry of Economic Affairs is requested to review your situation and to decide whether the business you intend to run will be economically interesting. If this turns out not to be the case, you cannot start your own business in the Netherlands.

Review of economic added value

* a permit to start a business in the Netherlands
* a business plan
* legal form and trade name of your enterprise
* taxation and necessary insurance
* business location, commercial lease
* a VAR’-statement from the Tax Administration, declaring you as a self-employed entrepreneur

Starting your own business

If you do not have the Dutch nationality, and want to start a business in the Netherlands, you will have to comply with particular IND (Immigratie en Naturalisatie Dienst, the Dutch immigration authorities) formalities. Even if you are not obliged to register with the IND (for almost all EU nationals) please do so all the same, as it may come in quite handy for other purposes.

The Dutch Chambers of Commerce are incorporated under public law and, as such, target their services at Dutch businesses across all sectors.

Dutch immigration authorities

The legal form of your enterprise makes no difference to the applicability of the rules by the Dutch immigration authorities: whether it is a one-man business, a Dutch private limited (BV), or a branch-office of a foreign company. The rules do not differ either whether you start an enterprise shortly after arriving in the Netherlands, or after having been employed in the Netherlands for some time. However, rules and formalities do differ broadly speaking for EU nationals and non-EU nationals. Please check also the IND Residence Wizard

EU, EEA and Swiss nationals

Nationals of one of the EU Member States, the EEA (European Economic Area), or a Swiss citizen, are free to live and work on a self-employed basis in the Netherlands and do not need an entry visa or a residence permit.

Even if you are not obliged to register with the IND, do so all the same, as it may come in handy in the future. For instance, when asked for proof of registration on taking out Dutch public healthcare insurance, a healthcare, housing or childcare allowance, a mortgage, or a phone subscription. Registration is free of charge. If you intend to stay over four months, you are always required to register at your local municipality. The expatdesk will help you out here.

Working on a self-employed basis when a EU, EEA and Swiss national

There are no specific IND formalities that have to be fulfilled for nationals of these states.

Different rules apply for citizens of Bulgaria or Romania as long as restrictions on the Dutch labour market remain in force. Nationals of these countries are advised to apply for a residence permit, which will be useful in a number of situations. The procedure is called “Application for assessment under the EU community law (proof of lawful residence)”.

Nationals of non-EU and non-EEA countries

If you are not a national of an EU or EEA country and not Swiss, you will need to apply for a residence permit in case you stay longer than three months in the Netherlands. A residence permit can be obtained from the IND.

If you are a national of a country subject to the Dutch visa requirement for more than three months’ stay, you will have to apply for a special visa: a provisional residence permit, an MVV (Machtiging Voorlopig Verblijf).

Working on a self-employed basis as national of non-EU / non-EEA country and non-Swiss
In this case you will have to meet several economic criteria before starting an enterprise in the Netherlands:

* You are qualified to run the business in question.
* You have a business plan.
* Your business serves an essential Dutch interest, i.e. “added value” for the Netherlands.

The IND does not weigh these criteria itself; the Ministry of Economic Affairs is requested to review your situation and to decide whether the business you intend to run will be economically interesting. If this turns out not to be the case, you cannot start your own business in the Netherlands.

Review of economic added value
The Ministry of Economic Affairs awards points for each criterion. You will need a minimum of 30 points for each criterion (total number for all criteria: 300).

The scoring system consists of three parts:

a) Personal experience (education, experience as a self-employed person, working experience);
b) Business plan (market analysis, product/service, price, organisation, financing);
c) Material economic purpose for the Netherlands (innovative, job creation, investments).

You should always contact the IND to find out about the procedure involved in testing the economic interest of the enterprise you intend to start. For nationals of some countries, for example Turkey, special rules apply on the basis of treaties between the EU and these countries. And when you are from the United States of America, it is important to know there is the so-called Nederland-Amerikaans’ vriendschapsverdrag’.

Taking your business from abroad

The Dutch comparative companies Act recognises all foreign legal entities except businesses owned by one man or one woman. If you run a one-person business in your country of origin and you can prove this, for example by submitting a copy of registration in a commercial register in that country, you can bring this enterprise to the Netherlands and have it registered at the Chamber of Commerce as a Dutch one-man or -woman business.

Other legal foreign entities or foreign business forms are simply registered as a foreign legal entity with commercial activities.

Please note that you will still have to comply with the IND residency rules

Starting a branch office in the Netherlands

There is a question of a branch when long-lasting business operations, which form part of the foreign enterprise, are (being) conducted in the Netherlands. A branch can be: a sales office or a production company, but also a representative office. It does not have an independent legal form, but is a part of the foreign enterprise.

Dutch law recognises foreign legal entities. In other words: the foreign legal entity wishing to start activities in the Netherlands needs not be converted into a Dutch legal form.

A business plan is essential

No matter small or big the business is, a business plan will help you identify areas of strengths and weaknesses.

Banks require a business plan when you take out a loan. Even if you do not need the latter, and financing your enterprise is not a problem, a business plan will definitely help you understand the impact of starting a business. Submitting a business plan is also one of the criteria set for non-EU and non-EEA nationals to be allowed to start their own enterprise in the Netherlands.

Get started: Write the plan yourself

Crucial questions you should ask are:

* Which legal form will best suit the enterprise?
* Which products or services will you offer?
* Who will be your clients?
* Promotional activities to get contracts?
* How to optimize visibility to your target group?
* Which prices and fees?
* Financial plan (available budgets, expected turnover, investments)?
* Which insurances do you need?
* Permits and/or licences required?
* Administrational organisation, which form?
* What should be included in your General Terms and Conditions if applicable?

Formats

Business plan formats can be obtained from various private parties that specialise in supporting starters. Just surf the internet. Small business planner at http://www.sba.gov/ is a useful site.

Employment law issue: employed or self-employed?

If you go freelance, you should pay extra attention to your situation, because the term ‘freelancer’ is not a definition recognized by law. Freelancers operate somewhere in between being self-employed and being in paid employment.

As an independent entrepreneur you pay taxes and contributions yourself, and you are not entitled to rights employers are: minimum wage, paid holidays, a holiday allowance, statutory safeguards against dismissal and a statutory notice period.

In order to designate the employment relationship while starting your business, it is important to consider different contracts and apply for a Verklaring Arbeidsrelatie (VAR) at the Tax Administration.

Employment on the basis of a contract and implied employment

Regardless of the title chosen for the contract with your client, it is considered an employment contract if the following criteria are met:

* your remuneration for the work performed can be seen as wages;
* there is an obligation to do the work yourself: you cannot send someone else to do the job for you. Having to be available for specific work, e.g. on-call service, will also be considered as work performed in employment;
* a relationship of authority: the employer can determine where, when and how the work should be carried out. This relation also exists if the work you do is an essential element in the employer’s business operations or if the employer’s profitability is at risk without you.

If the working relation does not show all characteristics of a “proper” employment relation, it may still be seen as one. This is called a notional employment relationship: although the employment relation has not been established explicitly, there is an implicit employer-employee relation. Consequently, the fee you charge is seen as wage, so, the employer will have to deduct taxes from your wages and pay national insurance and employee insurance contributions.

A notional employment relation exists if:

* you work for a client project for at least at two days a week;
* you earn more than 40% of the minimum wages for the project a week;
* the relation with the client lasts more than 30 days; a new contract within one month after the termination of the first contract is seen as continuation of the previous contract.

A notional employment does not exist if actual and practical independence can be proven, for which a VAR can be instrumental.

Commercial contracts

As a self-employed entrepreneur you or your client can initiate to formalise the contractor-client relation by entering into a commercial contract. Parties should always insist on putting down the arrangements agreed upon.
There are two types of commercial contracts:
1. Service agreement – Under this type of contract you are obliged to perform to the best of your ability, committing yourself to do your client’s work without being employed by him. The work is usually classified as services’.
2. Contractor agreement – Under this type of contract you have a specific target obligation. You commit yourself to produce a concrete, tangible object at a certain price.

Criteria for legal independence: Actual circumstances are decisive here. An official statement signed by client and yourself that the contract is a commercial one is helpful proof. Criteria are:

* the degree of independence and absence of supervision/authority;
* permanence;
* pursuit of profit;
* clientele.

Not just these criteria, but their interconnection especially plays a decisive role.

De Verklaring Arbeidsrelatie (VAR)

In order to designate the employment relationship you can apply for a Verklaring Arbeidsrelatie (VAR) at the Tax Administration. The VAR is an official statement. Based upon the applicant’s information the Tax Administration will define income as:

* Income earned in employment: the freelancer will have a VAR income.
* Income earned from other proceedings: the freelancer will have a VAR-row.
* Profit from enterprise: the freelancer will have a VAR-wuo.
* Partnership’s own risk and account: the freelancer will have a VAR-dga.

VAR-income and -row: employed or not?

With a view to the VAR-income and row, the employer will have to define and check whether he should pay income tax and employees insurance premiums, based upon the existence of an employment contract or otherwise. Explanatory assistance but no definite answer! – can be found at the website of the Ministry of Finance. The Tax Administration may conclude differently.

VAR-wuo and dga: certainty in advance

Only VAR-wuo or -dga supply the employer beforehand with complete financial certainty provided he meets the following conditions:

* The freelancer’s activities should be similar to the VAR’s description. So, the freelancer is not entitled to carry out IT work if the VAR denotes carpentry.
* The freelancer is on the job during the validity of the VAR (1 calendar year).
* The VAR should be the authentic original.
* The employer should determine the freelancer’s identity on the basis of a valid proof of identity (not driver’s licence). Copies of the VAR and proof of identity should be kept in the administration for seven years.

Having acted this way, the employer has a solid defence in case the Tax Administration or UWV may reach another verdict afterwards. So, it may be wise for both freelancers and employers to object against a VAR-income or -row.

VAR application

Bearing in mind the utmost importance of the VAR-outcome, it is obviously important to carefully fill out the VAR-form. Only the freelancer him/herself is allowed to apply for a Verklaring Arbeidsrelatie (VAR); the employer is not entitled to do this. A directeur-groot aandeelhouder (DGA) should apply for a VAR in case of external consultancy.

The Tax Administration provides a digital VAR application form; to which you will get a reply within 8 weeks. If additional information is needed, the Tax Administration will contact the applicant.

Please note the following when filling out the form: The Tax Administration considers request as a total, coherently, and takes the activities into account. If not all answers are favourable it does not necessarily mean that no VAR-wuo will be given. For example: an interim manager with two or more employers can still be entitled to a VAR-wuo.

The freelancer should write down reasonable expectations. If, however, the actual situation afterwards turns out to have been differently, this will not have any consequences as long as the deviation is within normal risk of enterprise limits. For example, the freelancer expected to have 3 or more employers, but due to a recession this turned out differently.

The freelancer has to fill out the form to the best of his knowledge and should not deliberately misrepresent the state of affairs. If this should afterwards be proven to have been the case, the Tax Administration will recover the indebted taxes and premiums from the freelancer.

Some of the questions need a yes’ or no’ only; choose the nearest suitable.

Relation employer/former employer

As a part-time independent entrepreneur / part-time employee you could get involved in a conflict of interest with your (former) employer. If you intend to provide services, comparable to the ones he provides, you better ask his permission/advice to run your own business.

Starting a business as a full-time independent entrepreneur you should be aware of a possible conflict of interests as well. You probably signed a non-competition clause within your employment contract that remains valid after termination of employment. In any case it is wise to contact/consult your (former) employer of your intentions.

Legal forms and registration of an enterprise

The Chambers of Commerce can answer your questions about the legal environment of your business. Seminars and other regular services are available.

The majority of starting entrepreneurs either choose a one-man business or a general partnership as the legal form for their business, according to their preference on doing business by themselves or in cooperation with others.

In order to accommodate the starting entrepreneur or professional, Dutch law recognizes various legal forms, such as a one-man business, a private limited company (BV), a partnership or a limited partnership. The main issues at stake are the matter of liability if your enterprise should run up debts, and which tax regime applies.

One-person business

One-person business (lit. one-man in Dutch: eenmanzak) is also referred to as sole trader or sole proprietorship or independent contractor.

If you start a one-person business you will be the fully independent founder and owner. More than one person may work in a one-person business, but there can only be one owner. A one-person business can also employ personnel.

Setting up

You can establish a one-person business without a notarial deed. Registration in the Trade Register is mandatory. As a private individual you can only register one one-man business. However, you can have more than one trade name and carry out various business activities under different trade names. These activities can be carried out at the same or at another address, as a branch office of the one-man business.

Liability

As the owner of a one-person business you are responsible for everything concerning your enterprise; for every legal act and all its assets and liabilities. No distinction is made between private and business property. Thus, business creditors can seek recovery from your private property and private creditors from your business property. If your one-man business goes bankrupt, you yourself go bankrupt as well.

If the owner of a one-person business should be married in a community of property regime, the creditors may also lay claim to the partner’s property. Partner liability can be avoided by a prenuptial or a postnuptial agreement drafted by a civil-law notary. However, since partners are usually requested to co-sign when taking a loan, the agreement may not offer the protection expected. A civil-law notary can provide more information.

Taxes and social security

The profit made in a one-person business is taxed in box 1 income tax. If the Tax Administration fully considers you an entrepreneur, you are entitled to tax allowances such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance.

The owner of a one-person business cannot claim social benefits under the Sickness Benefits Act, the Work and Income Act and the Unemployment Insurance Act. Therefore, it is advisable to take out insurances to cover these risks. You will qualify for the following national insurance schemes:

* General Old Age Pensions Act
* -Surviving Dependants Act
* Exceptional Medical Expenses Act
* General Child Benefit Act

Continuation of the business activities and business succession

With a one-man business no distinction is made between private and business. If you die, both business and private property will fall into your heirs’ estate. You will need to make provisions to guarantee your business’ continuity. A tax consultant could provide more details.

B. General partnership, the “VOF”

A general partnership is a form of cooperation in which you run a business with one or more business partners. You and your partner(s) are the associates or members of the general partnership. One of the characteristics of this legal form is that each partner contributes something to the business: capital, goods, efforts (work) and/or goodwill.

Setting up

A partnership contract is not a statutory requirement for the formation of a general partnership, but it is, of course, advisable to put down in writing what you and your business partner(s) have agreed upon. A partnership contract could arrange the following matters:

* name of the general partnership;
* objective;
* contributions by partners in capital, knowhow, goodwill, assets and efforts (work);
* distribution of profits and offset of loss;
* allocation of powers;
* arrangements in case of illness;
* arrangements for a partner’s days off/ holiday.

Liability

An important characteristic of the general partnership is the joint and separate liability of the partners. Each partner can be held fully liable – including private property – if the general partnership fails to meet its obligations, even if these obligations were entered into by another, authorised partner. Creditors of the partnership may seek recovery from your business property and your private property and the property of the other partner(s). Restrictions agreed upon in the partners’ authority have to be officially registered in order to gain legal effectiveness towards third parties.

The general partnership usually has separate capital’, i.e. the business capital contributed by the partners, which is kept apart from their private property and capital. This capital is to be solely used for business purposes. Should one or more creditors seek recovery from the partnership – for instance in the case of bankruptcy – they could do so from the separate capital. If this should be inadequate to pay the partnership’s debts, creditors may seek full recovery from the partners’ private property. If so, you could hold the other partner(s) liable for having failed to meet their obligations, but only after the creditors have been paid. In private matters creditors of partners cannot seek recovery from the partnership’s business assets or the private property of the other partner(s).

Because of this partners’ broad liability it is advisable to have a prenuptial or postnuptial agreement drafted if you are married under a community of property regime. A civil-law notary could provide you with more information.

Taxes and social security

Each partner will pay their own income tax on his profit share. If the Tax Administration sees the individual partner as an entrepreneur, they are entitled to all kinds of tax allowances, such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance.

As far as social security is concerned, the same rules apply for the entrepreneur partner as for the owner of a one-person business.

Continuation of the business activities and business succession

Under Dutch law the general partnership ends when one of the partners resigns or dies. In order to secure the continuation of the general partnership, the partners can include a clause in the partnership contract arranging for the other partners to continue the general partnership with or without a new partner or to terminate it.

C. Limited partnership, the “CV”

A limited partnership, the “CV”, is a special type of general partnership (VOF). The difference is that the CV has two types of business partners: general, and limited or sleeping partners. The latter are only financially involved; they cannot act on behalf of the partnership. Besides, the name of a limited partner cannot be used in the trade name of the limited partnership.

Setting up

A partnership contract is no statutory requirement for a limited partnership, but, again, partners better put down the agreements. Apart from the matters mentioned in the VOF, the contract should arrange the distribution of profit between general and limited partners. When registering a limited partnership in the Trade Register, the personal details of the general partners are listed; the details concerning the limited partners are restricted to total number and their contributions in the partnership.

Liability

General partners can be held fully liable if the partnership fails to meet its obligations. Bankruptcy of the limited partnership will automatically lead to the general partners’ bankruptcy (not applicable to limited partners). A limited partner can only be held liable to the maximum sum contributed to the partnership. However, should the limited partner act on behalf of the partnership, he will be seen as a general partner and fully liable, in which case creditors of the partnership can lay claim on his private property as well. Restrictions agreed upon in the partners’ authority have to be officially registered in order to gain legal force towards third parties.

The general partners’ liability in a limited partnership is quite broad, so, if partners are married under a community of property regime they are advised to have a prenuptial or postnuptial agreement drafted. A civil-law notary could provide more information.

Taxes and social security

General partners pay income tax on their share in the profit. If the Tax Administration sees the individual partner as an entrepreneur, they are entitled to various tax allowances, such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance. As far as social security is concerned, the same rules apply to the entrepreneur partner as to the owner of a one-person business. Limited partners, who cannot be held personally liable for the enterprise’s debts, are not seen as entrepreneurs by the Tax Administration.

Continuation of the business activities and business succession

Under Dutch law the limited partnership ends when one of the partners resigns or dies. In order to secure the continuation of the limited partnership, the partners can include a clause in the contract arranging for the other partners to continue the partnership with or without a new partner or to terminate it.

D. Professional partnership, the maatschap’

The partnership referred to as maatschap’ under Dutch law differs from the general partnership and the limited partnership in that it is a form of cooperation established by professionals such as doctors, dentist, lawyers, accountants, physiotherapists etc., rather than a cooperation established for the purpose of doing business. The partners are referred to as maten’ instead of partners’. Each maat’ contributes personal efforts, capital and/or assets. The purpose is to share the income earned on the one hand and the expenses incurred on the other.
Setting up a professional partnership

A partnership contract is no statutory requirement for the formation of a professional partnership, but partners better lay down their agreements with the other professionals in a partnership contract. This partnership contract could arrange the following matters:

* contributions made by the partners;
* distribution of profits, pro rata each partner’s contribution – distributing all profit to one partner is not allowed;
* allocation of powers – each partner is entitled to perform management acts, unless agreed upon otherwise; as of 1 July 2008 the professional partnership has to register in the Trade Register. This does not apply to partnerships that only act internally, such as a partnership in which costs are pooled.

Liability

Each authorised partner can enter into a contract, thus binding the partnership: all partners. Each partner can be held liable for an equal part. If a partner should act beyond his authorization, the other partners will in principle not be held liable: the partner in question is the only partner that has bound himself. A professional partnership has no separate capital’ from the private assets of the partners. Creditors having a claim on the partnership can only seek recovery for equal parts from the individual partners; these creditors do not rank above creditors who have a claim on the private assets of a partner. To a married partner the same reservations apply as to the general partners in general partnerships and limited partnerships. They are advised to have a prenuptial or postnuptial agreement drafted. A civil-law notary could provide more information.

Taxes and social security
Each partner pays income tax on his profit share. If the Tax Administration sees the individual partner as an entrepreneur, he is entitled to various tax allowances, such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance. Regarding social security the same rules apply to the entrepreneur partner as to the owner of a one-man business

Continuation of the business activities and business succession

Under Dutch law the professional partnership ends when one of the partners resigns or dies. In order to secure the continuation of the partnership, the partners can include a clause in the contract arranging for the other partners to continue the partnership with or without a new partner or to terminate it.

E. Private company with limited liability, BV’

In contrast to the legal forms described above – enterprises run by natural persons – the private limited is a legal person: a person having rights and obligations, just like a natural person. The natural person who has incorporated the private limited cannot be held liable, in principle, for the debts incurred by the private limited. The BV itself is seen as the entrepreneur, whereas the natural person who is appointed director merely acts on behalf of the BV and cannot be held personally liable for his acts. A private limited company can be incorporated by one person a sole shareholder BV or by more persons. The capital of a private limited is divided in shares.

Incorporating

This involves a number of statutory requirements, most important of which:
Incorporation takes place through a notarial deed. This should include the articles of association of the company. The civil-law notary will check the legal contents of the articles.
A certificate of no-objection from the Ministry of Justice must be submitted before the incorporation can be effected. The Ministry checks whether the person incorporating the company has ever been involved in bankruptcy proceedings or fraud cases.

The incorporation of a BV requires a minimum capital of EUR 18,000 (cash or in kind) in the private limited.

Liability

The shareholder’s liability is limited to the total sum of his participation. Since the BV is a legal person, having its own independent rights and obligations, the persons involved – directors and supervisors – cannot be held liable for the debt of the company. In other words: the company’s creditors can never seek recovery from the private assets of these officers. However, a company director or officer may be held liable as a private person if he has acted negligently or culpably. If they are responsible for the company’s bankruptcy because of wrongful or fraudulent behaviour in the company’s policy, creditors of the company may file a claim against them.

In the formation phase of the company, a director may be liable for the company’s acts. This liability ends as soon as the legal person is incorporated and the acts are confirmed by the company. As long as the company has not been registered in the Trade Register, directors’ and officers’ liability continues. In practice, limited liability often does not apply because banks require the director and principal shareholder of the company to co-sign for loans taken out on behalf of the BV.

Taxes and social security

The private limited pays corporation tax also referred to as company income tax on the profits earned. The BV’s director and shareholder are employed by the BV His eligibility for social security under the Dutch social security laws depends on the relation of authority between himself and the private limited. A relation of authority is considered not to exist if:

* the director, possibly with his or her spouse, can cast more than 50% of the votes in the shareholders’ meeting;
* two thirds or more of the shares are held by the director and/or close relatives up to the third degree;
* the director cannot be dismissed against their will.

Without a relation of authority, the director and shareholder cannot rely on the social security insurances. He will have to take out his own insurances; to him the same rules apply as to the owner of a one-person business.

Continuation of the business activities and business succession

Continuation of the company is secured by the fact that the BV is a legal person that exists independently from the persons having incorporated or managing the private limited. When the director dies, the continuation of the enterprise is not at risk, viz. the enterprise is run by the BV and a new director will have to be appointed.

A private limited can be sold in two different ways:

* BV’s shares are sold;
* BV’s enterprise (machines, inventory, stocks, etc.) is sold.

If the shares are sold, the proceeds are subject to income tax (box 2) if the shareholder has a substantial interest (holder of a minimum of 5% of the shares).

If the enterprise is sold, the BV will have to pay corporation tax on the profit or book profit on the sale. If the shareholder of the BV selling the enterprise is a BV itself, the structure is referred to as a holding – advantage of which: the holding will in principle have to pay taxes on the proceeds.

Registration of your enterprise

Before you are allowed to start your business operations, you have to register your enterprise in the Dutch Trade Register, which is administered by the Chambers of Commerce. Registrations in the Trade Register are public; everyone can check whether a particular person is authorised to act on behalf of an enterprise and which legal form it has: a one-man business, a partnership or a private or public limited.

The Chamber of Commerce could run a trade name investigation for you to make sure that the selected trade name does not infringe the rights of other enterprises. This trade name investigation is not free of charge.

Holland Gateway (the cooperation of the Netherlands Chambers of Commerce, Ministry of Economic Affairs and other official institutions) is located at Amsterdam Schiphol Airport. This bureau promotes the ease of doing business in the Netherlands.

How to register your enterprise

Registration requirements

Once you have decided upon your business’ legal form, you can have your enterprise registered at the local Chamber of Commerce. Registration should take place within a period of one week preceding, and one week following the actual commencement of business activities.

Without registration in the GBA, you will need to submit authenticated proof of your residential address abroad. The person registering the business has to submit a valid proof of identity, which document has to be personally submitted at the Chamber of Commerce. The following documents are accepted as valid IDs:

* a valid travel document (passport or European ID card);
* a valid Dutch driving licence (non-Dutch driving licence not accepted);
* a residence permit issued by the IND;
* a Dutch refugee passport
* a Dutch aliens passport

If you do not start your business at your home address but at a location you have e.g. rented, you will also be requested to show the lease to confirm the business address.

Once the registration has been completed, you will be given a unique eight-figure registration number. This KvK number should be referred to on all your outgoing mail. Free of charge, you will receive an extract of your registration, a KvK-uittreksel'(excerpt).

Who can register the enterprise

When an enterprise is registered at the Chamber of Commerce, it is of the utmost importance that the registration forms which are submitted have been signed by the right person. Depending on the legal form of the enterprise, the forms can be registered in the Trade Register by:

* the owner of the one-man business (registration of a one-man business),
* the partners (registration of a general partnership, VOF, and a professional partnership, maatschap’)
* or the general partners (registration of a limited partnership, CV’)
* If the enterprise is a legal person, a BV, the civil-law notary will usually see to the registration formalities.

The persons who should register the enterprise and sign the registration forms can also be held responsible in the event an enterprise is not registered.

In special circumstances other persons may be authorized and/or obliged to see to the registration of an enterprise. The Chamber of Commerce can advise you on these circumstances.

Registration forms

The registration forms can be downloaded from the Chamber of Commerce website. As a statutory requirement, all forms are in Dutch and have to be completed in Dutch. Translations in English of forms 6, 11 and 13 are available to assist you while filling in the Dutch form to be handed in.
Registration is not free of charge. When you register a business, a fee will be due for the calendar year the enterprise is registered in. After that initial year, an annual fee will be charged in the first quarter of each year. The total sum of this contribution depends on the legal form.

After registration

Once the enterprise has been registered, it is the owner or partner’s responsibility to keep the information up-to-date. With a BV the manager authorised to act on behalf of the BV is responsible.

Permits and Licences

Most business activities can be performed without any permits or licences, but for some activities, like catering business, transport or taxi firm, you do need a licence. And an environmental permit may be required if your products or business operations negatively affect the environment. Permits and licences can be applied for at the municipality or at the provincial authorities.

Check how you can use your degree or diploma for your business in the Netherlands. International Credential Evaluation: http://www.idw.nl/international-credential-evaluation.html

Some sectors require registration with an industry board or a product board. Registration is a statutory requirement, based on the Act on Business Organisations. An industry board is a kind of interest group for a specific sector. The same applies to a product board, which includes all enterprises in a production chain, from producers of raw material to manufacturers of end products.

Termination / dissolution of the enterprise

When transferring or selling your company, you will have to comply with a number of rules and regulations. You should also enter information about the sale into the Trade Register and reach a settlement with the Tax and Customs Administration. A business transfer within the family involves several other tax aspects.

Expatica will publish Becoming a self-employed entrepreneur the Netherlands (part 1) on Sunday 27 February.

Chambers of Commerce
The Dutch Chambers of Commerce provide information on starting a business, legal forms, registration in the trade register, international trade etc. We have accumulated knowledge, contacts and partnerships, which makes it the essential reference point for every firm doing or seeking to do business.

Drop by for specific information
Apart from general information, the Chambers of Commerce will be glad to provide you with further details regarding your specific position: either at the start of your business or while running it.

If you are located and/or interested in the Region Amsterdam:
Do call 020-5314684 for a consultation with one of our specialists of the Bedrijfsvoorlichting department.

Must Know Things About Legal Hgh Product

The chemical phenomenon of life process is subject to the secretion of hormones inside the human body. One of most important glands which secrete hormone is the pituitary gland. This gland secretes Human Growth Hormone (HGH) which is a very essential hormone as far as the growth of the human body is concerned. This hormone comes into play particularly during the puberty age and enhances the growth of the body. Apart from taking part in the life process, HGH also benefits the body from the health point of view, as it builds up the muscle mass, fortifies the bones and improves the immune system.

The growth of the body is subject to age, so after a certain age, the growth of the body stops. This shows that the level of HGH in the body goes down degree by degree with the growing age. Because of this, the immune of the body gets low and a person is exposed to various health hazards. Keeping the efficacy of HGH in mind, related supplements have been formulated to support the growth and immune system of the body. As a result, there have come varieties of legal products for HGH supplements in the market today.

Now the main problem for those willing to get these supplements is how and where to get them. But it is no problem, if one keeps a few things in mind.

When it comes to buying HGH, it is better to buy it online, because there are very pharmaceutical stores which sell it over the counter. And if one finds a shop like this, another problem which he or she is to face is the need of prescription, as they dont sell HGH like a common health supplement. In case it is quite hassle free to buy it online.

But while buying online, one needs to very careful about a few things:

Shop around to get HGH at the best price
Always go for some popular form of HGH
Always go for legal HGH product
One can buy either HGH pills or human growth hormone spray
Go through the review of the products
Make sure that the website is legitimate
Make sure that there is no legal hurdle to import such products

If one keeps all these necessary points in mind, it becomes very easy to find a legal HGH product. A little patience can help one greatly in getting the right product without taking much pain.

The Importance Of Choosing Social Security Attorney In Baltimore

Handling disability claims can get tricky and complex, especially if you seem to be unaware about the legal terms and how the entire process works. The key lies in hiring the services of an efficient and experienced social security attorney in Baltimore. This is because fulfilling the criteria is not all that it takes to file an application right and get the claim processed with minimum hassle. You need to be aware of a number of key factors like filing the claim right and being aware of the process to follow. With the help of expert legal counsel, you can be sure of taking the right steps while filing the claim and be assured of the same being processed with minimum hassle.

Hiring a Disability Lawyer The Importance

If you have been wondering about the importance of hiring a disability lawyer; you should be aware of the fact that having legal assistance by your side significantly increases the chance of your claim being approved. You might argue over the fact that DIY techniques too can help you get maximum benefit, but you cannot ignore the fact that the chance of reaping the best benefit increases with expert legal assistance by your side. Wondering how a social security disability attorney in Baltimore help you take the best call? They help you throughout the process right from planning to execution.

From the initial phase to the hearing level, the attorneys take the opportunity of understanding your case and how it can be best presented for ensuring favorable results. While filing the application at the initial stage, the attorney advises on the alleged date of onset with regard to the disability and also argues that your condition is listed in the impairments section of the social security blue book. A good social security attorney in Baltimore ensures that you focus on facts that are more persuasive in terms of social security.

Following the initial level, the lawyer takes a closer inspection of your case and focuses on gathering and submitting relevant medical evidence, draft a brief detailing your condition to the court of law, receive an opinion from the doctor treating the condition. Additionally, they also help you prepare for the questions during the hearing. At the final stage, the social security disability attorney in Baltimore argues in your favor demonstrating that social security was wrongly denied to your case.

Choosing your Attorney Following the Key Steps

When it comes to choosing your attorney for filing the social security case then you should remember that making a wise choice is of utmost necessity. Simply because, proper representation can turn the case in your favor. On the other hand, wrong representation can break the case. Here’s a look at what you need to keep in mind –

Always hire an experienced and licensed professional
Make sure that the lawyer is specialized in handling social security disability claims

Keeping these aspects in mind can help you choose the best social security attorney in Baltimore and be assured of filing your case with minimum hassle.

Santana Kortum Representing High Profile Personal Injury Claimants

Santana Kortum, formerly Santana Kortum-Managhan, is an experienced legal professional providing seasoned representation in serious personal injury claims. Santana studied at the University of Montana to earn a B.A. in history with minor in political science. She also studied abroad in Italy for a semester during her undergraduate courses and after completing her graduation, attended the Montana School of Law. During law school, she was awarded the Hammer Scholarship. After graduating from law school, Santana applied and was selected to attend the Montana Trial Lawyers Association Academy. Santana is admitted to practice in Montana administrative matters, Montana district courts and Montana federal district courts.

With a strong work ethic and goal oriented approach, Santana Kortum has successfully handled many high profile personal injury cases. Santana also practices in the employment law area representing employees who have been wrongfully terminated or discriminated against. She successfully petitioned the Equal Employment Opportunity Commission (E.E.O.C) to bring an action on the behalf of a discharged Les Schwab employee after the E.E.O.C had been absent in Montana for nearly a decade. A strong supporter of consumer rights, she successfully challenged mandatory credit card arbitration clauses before the Montana Supreme Court. Her office, Kortum Law Office, P.L.L.C, fights on the behalf of injured clients to allow them to focus on healing. Kortum Law Office, P.L.L.C. handles all of the paperwork involved and obtains fair compensation for injuries clients have suffered at no fault of their own. Santana Kortum also provides Pro Bono adoption services in Montana as well as other contributions in order to give back to her community.

Santana Kortum is a recognized name in the legal field and her straight forward, understandable advice is highly valued by her colleagues and clients. Her focus lies in serious injury cases, medical malpractice, and employment discrimination/wrongful termination. For more information about Santana Kortum and her Kortum Law Office, P.L.L.C, please visit www.kortumlawoffice.com.

How Does Work Criminal Law

How does work criminal law?

Our criminal solicitors understand that clients need more than just advice. We invest time in knowing our clients’ circumstances, needs and preferences to deliver informed and practical assistance.

We are committed to providing the highest quality advice 24 hours a day, 7 days a week.
In protecting your personal and commercial interests, we can travel anywhere in the country to ensure that the investigation process is conducted properly and fairly.
We have a reputation for leaving no stone unturned and being pro-active in gathering evidence to support your case, with a view to enhancing your chances of obtaining the best possible result.
We have specialist criminal solicitors renowned for having the knowledge and expertise to achieve excellent results in Serious Crime and Complex Fraud cases, whether Civil or Criminal. We are recognised for challenging prosecutions by the Serious Fraud Office, Her Majestys Revenue & Customs, the Department of Work & Pensions, the Department of Trade & Industry, the Serious Organised Crime Agency and other specialist departments within New Scotland Yard.
We will not simply wait for the other side to build a case against you. With all matters from simple road traffic, breach of contract , visa uk cases to murder and the most complicated criminal or civil fraud, we begin to take preventative measures at the outset and assist you at every stage of the proceedings.
Our barristers and Higher Court Advocates work hand in hand with designated teams to ensure the utmost co-operation, discussion and collaboration between your individual case-worker and Court Advocate. We ensure that every avenue is explored during the preparation of your case, that inadmissible evidence is challenged and that all material helpful to your case is properly disclosed.
We enjoy a close working relationship with a network of leading legal experts including forensic accountants, international Lawyers, forensic scientists, medical experts and accident reconstruction experts, who can help us to thoroughly scrutinise the opposite side’s evidence, prevent prosecutions or increase your chances of success.
Without compromising on the quality of our first-class service levels, we will represent you on legal aid or offer you flexible payment structures and some of the most competitive private rates in London.

Get The Right Legal Solution And Assistance From Qualified Cobb Criminal Lawyer

Life is unpredictable and sometimes, minor problems turn into major one and leave people in dilemma of taking the right step to come out of these problems. If for any reason, an arrest warrant is issued against you or one is trying to sue you in the court, then you should keep patience and look for professional lawyers who have expertise enough in the profession. Nothing can be the better way than this one because qualified lawyers know what to do and how to get you come out of the situation successfully and with clean slate. Another point to keep in mind is that one can be the victim of these problems anywhere and anytime. If you are the resident of Cobb and have been charged for any criminal or any kind of other legal matter, you should immediately look for qualified lawyer as they are the professionals who guide you at every step.

Qualified Cobb criminal lawyers leave no stone unturned in providing you precise solution in criminal, serious felonies, misdemeanors and similar other legal matters. In other words, they provide you precise solution and legal help in DUI defense, civil litigation, juvenile crimes, white collar crimes, violent crimes, sex crimes, drug offenses, theft crimes, probation violation and the list goes on. For those facing criminal charges in Cobb County, it is very important to hire professional lawyers as they are the people who help you like a true friend and take you out of all the problems. First of all they go into the entire matter deeply and they find out the solutions.

Multiple counts of child molestation and sexual battery on a child, for instance, are one of the main crimes. The possible sentence of this crime may be lifetime imprisonment. If you are not wrong at your side or you want the decision in your favor, you are supposed to headed towards a reputed law firm that provide you comprehensive solutions in criminal legal matters. Cobb County criminal defense attorneys are the best legal helping hands for you ensuring that you have better way to get the right help in the entire criminal process. In addition, prosecution is endowed with aggressiveness and without leaving a stone unturned. In addition to this, qualified Cobb County criminal attorney also provides you with aggressive representation in courts in the most successful and impressive way. If one is trying to prove charges on you, then you need not worry about it as you will overcome them efficaciously and circumvent a conviction.

Residence Permit In Latvia, Immigration In Europe

The recent amendments in the immigration policy at Latvia have made it pretty much possible to get Residence permit in Latvia, immigration in Europe based on employment and investment criteria. With effect from 1st of July 2010 the Republic of Latvia allows obtaining a residence permit on new possibilities. An intending migrant can avail a TRP temporary residence permit in Latvia for a period of 5 years by :-

Starting a business or enterprise in Latvia on a minimum investment of 36,000 EUR and a paid tax of minimum 28,000 EUR

Opening a subordinated deposit in a Bank at Latvia or Latvian origin with a minimum deposit of 300,000 EUR for a term more than 5 years

Buying real estate in Latvia for a minimum 1,43,000 EUR in Urban areas such as Riga or 72,000 EUR at any rural area

The Temporary Residence Permit in Latvia makes it possible for any overseas migrant to stay at Latvia for a fixed duration of time. The visa is attached with a certificate on LTRP along with an identity number. The residence permit in Latvia allows the visitor spend good enough time to establish a business or seek employment. During the validity of the Latvian Temporary Residence Visa the migrant can have unrestricted access to Schengen countries and stay at one for a period of 90 days. The Temporary Residence Visa is meant for the immigrant lot that seeks business opportunities in not just Latvia but the entire Schengen Zone. The Residence permit in Latvia, immigration in Europe is especially unique for it lets the investor to make passive investments at the entire Schengen region along with Latvia. The business investment allows the immigrant to avail the convenience on travel without any strict requirements on physical residence.

The application process on Temporary Residence Visa can be completed in just a span of 30 days from the date of submitting the application along with the documents. The temporary visa however requires a good many documents to be submitted at the time of submitting the application.

A passport size photograph

Passport copy

Duly filled application form for the residence visa

Educational certificates

Certification on Litigation related issues if any

Medical certificate stating that the applicant doesnt suffer from Tuberculosis or any similar epidemic/pathogen

Documents that confirm any place of residence at the Republic of Latvia

Salary documents that confirm that the applicant meets the average wage criteria in the Republic of Latvia, which generally falls on LVL 398

Latvia offers the immigrant population a bundle of benefits similar to any other European nation or city. The immigration policy is such that the investors or migrants can make business investments or seek employment under the Temporary residence visa. A stay of a minimum 5 years allows the immigrant to first settle down in Latvia and then make efforts on a permanent residency status.

Hijab Wearing Controversy In France

The Islamic dress code has helped Muslims stand out among others, yet it has also lead to controversial debates all over the secular world. All Muslim women must wear hijab to cover themselves in public but do all societies accept this mode of dressing easily? Hijab controversy in France refers to the wearing of hijab in public schools in France in 1990s. In 1989 three Muslim female students were expelled from Gabriel Havez Middle School for wearing head scarf inside the school premises. The school authorities objected to it because they believed that essentially religious nature of this head gear influences the rule of secularity in the school. In January 1990 same incident repeated itself when three girls got suspended from Pasteur Middle School when they insisted on wearing hijab in school. In the years between 1994 and 2003 approximately a hundred female students at different schools were expelled for wearing hijab. Many students raised their voices in protest.

The school authorities believed that students who wear hijab not only pose threat to the principle of secularism but they also lead to peer pressure for those Muslim female students who do not want to wear hijab. They insisted hijab being an ostentatious religious symbol should not be there at public schools. If we peep into the French history they have considered faith as a personal matter of individual citizens rather than a matter for a nation, this renders schools as neutral places where students must learn regardless of political and religious controversies. Hence, wearing hijab at school becomes questionable. French government forbids any symbols, religious or political, that will harm or compromise freedom or dignity of the educative community.

In the year 2003, an investigative committee was engaged to check the application of the principle of secularity in the state schools. The committee was selected by the French President Jacques Chirac and was named commission Stasi. A few months later this commission reported that religious symbols and practices in public negatively affected the French law of secularity and should be kept in check. They suggested that students should not wear religious signs such as crosses, Stars of David, turbans for sikh boys and hijabs for Muslim girls. The commission insisted that Muslim hijab poses intolerable negative pressure on young women who are not wearing it. It indicates constraint.

Religious representatives opposed the banning of religious symbols. They believed that this report projected a state that restricted personal freedom of people. The girls who were dropped out of schools were in a way forced to make a choice between education and their faith.
In 2004 the law banning hijab and other ostentatious religious symbols was passed. It was to be applied in France. The law targeted hijab and the veil more forcefully. It prevented Muslim community from asserting its real identity which raised displeasure among many religious and political working bodies. In February 2004 a march on streets was carried out by many hijab wearing Muslim women to protest against the law banning Hijab and other religious gear in public schools. The law was an infringement on religious obligations. In political context the ban has even been considered racist although a wide majority of the French approved of it.

After the enforcement of this law the number of hijab wearing students decreased in school. Many of them were forced to undertake distant learning courses; some migrated to other countries for education. Consequently many Islamic secondary schools were established where female Muslim students could have quality education while they could freely observe and carry out their religious obligations.

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