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side_gig_chart.dot
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side_gig_chart.dot
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digraph G {
labelloc="t";
label="Belgium side gig: a decision chart";
node [shape=box];
q_status[label="What type of side gig do you prefer?"];
// Employee
q_flexi_job[label="Do you want to work in the hotel/restaurant/cafe/shop/beauty sector?"]
q_flexi_job_condition[label="Do you have at least 80% employee contract, or are you retired?"]
flexi_job[label="flexi job\nyou pay: 0% income tax\nminimum net wage: 10.28€\nno employee side tax\nincludes 7.67% of holiday pay right away\nemployer pays 25% social security on top\nsocial benefits: limited"]
no_flexi_job[label="flexi job not allowed.\nOthers are cheaper to your potential employer.\nGo work in a different sector."]
normal_employee[label="normal employee"]
marginal_tax_rate[label="You pay the marginal tax rate."];
q_marginal_tax_rate[label="How much do you expect to earn this year _before_ taxes in 2021?"]
marginal_tax_25[label="under 13540€\nyou pay: 25% federal tax"]
marginal_tax_40[label="under 23900€\nyou pay: 40% federal tax"]
marginal_tax_45[label="under 41360€\nyou pay: 45% federal tax"]
marginal_tax_50[label="over 41360€\nyou pay: 50% federal tax"]
local_tax[label="you pay: local tax on federal tax amount\ntypical rate: 7%\nlist: https://tinyurl.com/3h8tppx6"]
// Sharing economy
sharing_economy[label="sharing economy (e.g. Deliveroo courier)\nyou receive: contractually agreed\nup to 6390€/year\nyou pay: 10% flat income tax\n(10.70% withheld by the sharing economy platform)"]
q_sharing_economy_unemployed[label="Are you currently unemployed?"]
sharing_economy_unemployed[label="no unemployment benefits for the days you work"]
// Speculation
capital_gains[label="one-off diverse income or speculative gains"];
capital_gains_tax[label="you pay: 33% federal tax"];
// Self employed
self_employed[label="self employed"];
q_need_formalising[label="Do you want or need to formalise your business?"];
informal[label="informal economy.\nThis is illegal.\nyou pay: 21% VAT on purchases"];
q_profit[label="Is your annual net profit forecast\n> 1500€ for the foreseeable future?"];
q_self_account[label="Are you comfortable doing your own\nsimple single entry accounts?"];
q_risky_self_account[label="Is your activity risky in terms of liability?"];
q_profit_10000[label="Is your annual net profit forecast\n> 10000€ for the foreseeable future?"];
no_point[label="Uncanny valley. Increase net profit or\nstay under 1500€ No point otherwise."];
incorporate_commv[label="incorporate comm.v/SComm.\nyou pay: 85.50€ setup cost"]
incorporate_bv[label="incorporate bv\ncompany pays: ~2000€ setup cost\ncompany pays: accountant ~2000€/year"];
incorporated[label="You now own a company."];
inc_fed_tax[label="company pays: 25% federal tax"];
inc_prov_tax[label="company pays: 0-124€/year provincial tax\ndepends on province"];
inc_soc_contrib[label="company pays: 347.5€/year social contribution"];
inc_div_tax_15[label="company pays: 15% dividend withholding tax\nsubject to conditions (5 year wait, ...)"];
inc_div_tax_30[label="company pays: 30% dividend withholding tax"];
q_vat[label="Is your activity subject to VAT?"];
q_turnover[label="Does your turnover exceed 25000€?"];
turnover_over_25000[label="register for VAT\nyou pay: 86.55€ setup cost\npaperwork: quarterly VAT declaration\npaperwork: yearly client listing"];
q_vat_sector[label="Is your activity elegible for VAT exemption?\nnotable exception: construction"];
vat_exempt[label="register for VAT exemption\nyou pay: 86.55€ setup cost\npaperwork: yearly client listing"];
sole_proprietor[label="establish sole proprietorship/\n(zelfstandig bijberoep/indépendant à titre complémentaire)\nyou pay: 90.50€ setup cost"]
// Real estate
real_estate[label="real estate"]
q_rental[label="Do you want to rent out or flip properties?"]
rent[label="rent out"];
flip;
q_flip[label="Have you lived in the house for at least 12 months,\n6 of which within the year before the sale?\nOR Have you owned the house for at least five years?"];
flip_before_5_years[label="you pay: 16.5% federal capital gains tax\nsome significant deductions possible"];
flip_after_5_years[label="you pay no capital gains tax"];
q_rental_residential[label="Is your rental strictly to private individuals,\nexcluding any professional use?"];
rental_residential[label="add cadastral revenue * 1,8630 for 2021 * 1.4\n to your taxable income at the marginal rate"];
rental_commercial[label="add the full rental income* 0.6\nto your taxable income at the marginal rate"];
// Volunteer work
volunteer[label="volunteer work\nyou receive: up to 35.41€/day\nup to 1416.16€/year\nplus optional transport allowance"];
// Artistic work
artist[label="artistic work\nyou receive: up to 132.13€/day (2021)\nup to 2642.53€/year (2021)\nyou pay: 0 tax\npermit required: artist card"];
// Creative work
creative[label="intellectual rights\nyou pay: +-8% (7.5%+ ~7% local tax)\nfor the intellectual rights part of your work only!"];
// Care
care[label="voluntary firefighter/ambulance driver/civil protection\nyou pay: 0 tax up to 6210€/year (2021)"];
// Clinical trials
clinical_trial[label="clinical trials\ntax free"];
//Decision tree
q_status-> employee;
q_status-> sharing_economy;
q_status -> self_employed;
q_status -> real_estate;
q_status -> capital_gains;
q_status -> creative;
q_status -> volunteer;
q_status -> artist;
q_status -> care;
q_status -> clinical_trial;
employee-> q_flexi_job;
q_flexi_job -> normal_employee[label="no"];
normal_employee -> marginal_tax_rate;
marginal_tax_rate -> q_marginal_tax_rate;
q_marginal_tax_rate -> marginal_tax_25;
q_marginal_tax_rate -> marginal_tax_40;
q_marginal_tax_rate -> marginal_tax_45;
q_marginal_tax_rate -> marginal_tax_50;
marginal_tax_25 -> local_tax;
marginal_tax_40 -> local_tax;
marginal_tax_45 -> local_tax;
marginal_tax_50 -> local_tax;
q_flexi_job -> q_flexi_job_condition [label="yes"];
q_flexi_job_condition -> flexi_job [label="yes"];
q_flexi_job_condition -> no_flexi_job [label="no"];
sharing_economy -> q_sharing_economy_unemployed;
q_sharing_economy_unemployed->sharing_economy_unemployed[label="yes"];
real_estate -> q_rental;
q_rental -> rent;
q_rental -> flip;
flip -> q_flip;
q_flip -> flip_before_5_years[label="no"];
q_flip -> flip_after_5_years[label="yes"];
flip_before_5_years -> local_tax;
rent -> q_rental_residential;
q_rental_residential -> rental_commercial[label="no"];
q_rental_residential -> rental_residential[label="yes"];
rental_residential -> marginal_tax_rate;
rental_commercial -> marginal_tax_rate;
capital_gains -> capital_gains_tax;
capital_gains_tax -> local_tax;
q_need_formalising -> q_profit [label="yes"];
q_need_formalising -> informal [label="no"];
q_profit -> sole_proprietor [label="no"];
q_profit -> q_self_account [label="yes"];
q_self_account -> q_profit_10000 [label="no"];
q_profit_10000 -> incorporate_bv [label="yes"];
q_profit_10000 -> no_point [label="no"];
q_self_account -> q_risky_self_account [label="yes"];
q_risky_self_account -> incorporate_commv [label="no"];
q_risky_self_account -> q_profit_10000 [label="yes"];
incorporate_commv -> incorporated;
incorporate_bv -> incorporated;
incorporated -> inc_prov_tax;
incorporated -> q_vat;
inc_prov_tax-> inc_soc_contrib;
inc_soc_contrib-> inc_fed_tax;
inc_fed_tax-> inc_div_tax_15;
inc_fed_tax-> inc_div_tax_30;
sole_proprietor -> q_vat;
sole_proprietor -> marginal_tax_rate;
q_vat -> q_turnover[label="yes"];
q_turnover -> q_vat_sector[label="no"];
q_turnover -> turnover_over_25000[label="yes"];
q_vat_sector -> turnover_over_25000[label="no"];
q_vat_sector -> vat_exempt[label="yes"];
self_employed -> q_need_formalising;
}