Professional Fees and Client Transfers: Taxation and VAT Implications for Self-Employed Income

• Fees are considered self-employment income and taxed on a cash basis.
• The transfer of a client portfolio by a professional is subject to VAT and a fixed registration tax.
• The amounts received are classified as taxable income.

Source: eutekne.info

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.

---

---