- Services provided by an administrator of a company under the special regime of Social Security for self-employed workers
- The activity of a board member of a corporation is not considered independent if they receive their income, act on their own behalf, and are not hierarchically subordinate
- Administrators or board members do not bear the economic risk of their activity, the company is responsible for negative consequences of their decisions
- Generally, the activity of an administrator or board member is not subject to Value Added Tax.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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