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By the "principle of attraction" is understood that all professional income received by a company
director shall be regarded and taxed as a manager’s remuneration. It is of no consequence
whether the income results from a manager’s mandate or from an activity as employee.
Consequences for the calculation of the social contributions
- Remunerated mandate
The amount that the tax administration takes into account as a management remuneration serves as the
basis for the calculation of your social contributions. In principle, you pay contributions as a self-employed person
on your total management remuneration.
Note: When you want the income passed on by the tax department to be reduced by the amount of income
from your employment activity, it is your responsibility to prove which part corresponds to the remuneration
on which social security contributions were paid (for example, through individual statements from the
employer). In such an instance, you pay only contributions as a self-employed person for your activity
as manager.
- Non-remunerated mandate
You need not pay social contributions under the social status of the self-employed.
The tax department will no longer requalify as management remuneration the income from which social security
contributions were deducted and therefore will not declare it to the NISSE.
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