What income must the trader be subject to income tax?
Verified 15 May 2022 - Directorate for Legal and Administrative Information (Prime Minister)
Professionals taxed as natural persons (individual entrepreneurs who have not opted to be treated as EURL, self-employed traders or craftsmen, micro-entrepreneurs for example) are subject to income tax. Income tax affects their overall net income.
Aggregate net income consists of total net income of the following categories:
- Salaries, wages and allowances
- Pensions and annuities
- Remuneration of certain business managers (including majority managers of SARL)
- Income from financial investments
- Capital gains and miscellaneous gains (e.g. sales of securities)
- Industrial and Commercial Profits (BIC)
- Non-commercial profits of the liberal and related professions (NBC)
- Agricultural Profits
- Land income