Read This Before You Buy Legal Buds, Legal Highs And Legal Weeds…

Do you enjoy treating yourself to Marijuana Sativa strains such as Big Mother Sativa, Brazilian Manga Rosa Santa Maria, Colombian Gold, Mexican Oaxacan, Paraguayan, Chocolate Thai, Paraguayan? Or perhaps you enjoy getting your buzz from Marijuana Indica strains such as Afghani #1, Mad Shad, Landrace? These are all wonderful strains, definitely! However for today we’ll be talking about legal weeds instead which you may become interested in trying out at some point in the near future.

These oversized herbal smokes have received the most positive testimonials and results, so much so that long-time customers have acknowledged these to be highly satisfying herbal smokes in the industry. There are many other brands ofc ourse from other herbal high outfits who can also provide the same-equal high quality legal buds to the prospective inviduals.
The well known headshops of these exotic products who sell online retails but also wholesale are: herbalsmokeshop, everyonedoesit, grasscity etc., which we shall be reviewing on the next letters. For now let us talk about these particular products, shall we?
So how did these herbs, manage to transform themselves to become patrons favorites? After all, a lot of them get discarded, even get called herbal highs rip offs by some?
It’s simple really. Although some just have this mellow psychoactive effect about them? Those herbal cigarettes or smokes, the smoker believes he can get the most precious highs from? Gets the smoker approval OR rejection entirely dependent on the customer’s approval or disapproval levels. For now, I will leave you to explore and discover, which among these alternatives deserve the highest scores.

Would you like to see these surveys and Costumer results?
The results and graphs are plastered on my website. They are based on customer’s feedback and opinions based on actual consumers who have used them. This is to have a consumer database of sorts to have an estimate what works, and which items had to be thrown in the incinerator! Unfortunately the product results that received bad ratings were permanently removed, but for research purposes, you can refer to the Erowid for that.

The other items you may find interesting are:
Herbal Smoke Out Combo, Endless Summer, Smokers Dream, Emerald Green, Honey Blonde, Black Magic, KanZak, King Tut, E2 Energy Squared, Herbal Quiver, Happy Camper etc, which are also of great quality and worth special mention!

We are close to the end of this mini-guide and I cannot rightfully end this mini-guide without first informing you that these herbal smokes are not tobacco products nor are they legal ganja alternatives! Unfortunately a lot of Noobs mistakenly expect these to be like: LSD, amyl nitrate, fake cocaine, methcathinone, amyl nitrite,or even inhalant, Alpha-ethyltryptamine, Hallucinogens, Stimulants, PCP and other street drugs!

That’s not even what this is about! These legal buds work for sure, just not as inferior substitutes to the illicit drugs sold by the street-drug dealer! These are simply not intended to be mediocre replacements for anything, period! They work but they have their own original, peculiar blends and experiences that thousands of inviduals all over the world have developed a liking for! The same thing also applies to any Premium quality herbal smokes not mentioned here today, being offered for sale by other established herbal high outfits.As you may know, brand names do not matter as much as the natural, organic contents inside them.

Common ingredients to look out for?
The raw legal weeds ingredients of interest to look out for when assesing herbal smokes, which are commonly mixed in with these herbal smokes include but are not limited to: Kava Kava, Lactuca Virosa, Leaf of god, Salvia Divinorum 5x Powder, Catnip and a whole lot more! These may or may not be present in the products mentioned, but are the most common ingredients used in the herbal smokes business. Lastly as an added tip. Some people say using Vaporizers (i.e. Herbal Aire H2.1, Vapolution Vaporizer , or Vaporbrothers), Bongs, Hookahs etc, intensifies the BUZZ and EFFECTS of the herbal smokes!

Law Of Attraction Success How To Attract Success Into Your Life

Many people study the law of attraction and instantly believe that they can create any type of life they desire to create. This belief is entirely true and possible, but before you start applying the law of attraction in your own life, you should know that you can create an experience you want to avoid by using the law of attraction just as easily as you can create an experience that you do want. The following article will talk about how you can give your attention to what you want in order to acquire law of attraction success.

In most cases, people can easily achieve any goal they set their minds to. Many people will often focus on what they do not want when they try to achieve their goals though. This means, most people attract experiences that they do not want when they are attempting to achieve their goals. If you desire to achieve your goals, all you need to do is direct all of your attention towards what you truly want.

It may seem practically impossible to avoid giving your attention to what you don’t want in this contrasting world though. Whenever you happen to find yourself giving attention to a subject that you don’t want more of, such as the opposite of success, simply adjust your point of attention to what you truly do want, success. As you perform this process, you will attract more of what you want and less of what you don’t want.

Success can be achieved with ease. In fact, success is just as easy to achieve as failure is. If you wish to achieve success, simply keep your mind consistently focused on what you desire to achieve. As you focus on the good feeling thoughts you have in your mind, you will be able to consistently move your life towards successful outcomes.

If you want to achieve success in particular, there are many different paths you can take to increase the success you experience throughout your life. Most average people are capable of achieving a grand amount of success by simply eliminating thoughts that relate to failure from their thought processes. If you could simply avoid giving thought to failure, you will almost certainly achieve success in any venture you take on. The easiest way to achieve success specifically though, is by giving your attention to the outcome you desire to create.

If you are like most people though, it is likely that you will consistently find yourself focusing on the worst possible outcomes. Many people consistently focus on the worst possible outcomes, and they consistently find themselves experiencing the worst possible outcomes too. If you wish to achieve more success than the average person, you should definitely move your focus away from the worst possible outcomes, and give your attention to the best possible outcomes.

The best aspect of giving your attention to positive outcomes is the fact that you will begin to attract more thoughts that relate to the subject of success. As you attract experiences and thoughts that relate to success, keeping your focus on success will become easier as well.

The best way to maintain your focus on success is by practicing giving thought to positive outcomes that can result from your venture. As you consistently practice giving thought to the positive outcomes that can result from your venture, you will continually attract thoughts that relate to success, and more successful life experiences too.

Basically, in order to acquire law of attraction success, simply give your thoughts and your attention to the outcome of success. As you consistently give your thoughts and your attention to the outcome of success, the outcome of success will become inevitable.

Posted in Law

Simple Ways on How to Apply the Law of Attraction of Money In Your Life

Do you want to attract more money and abundance? You don’t have to be hard on yourself just to get all the riches you want in life.

This does not involve any magic tricks: these are easy ways to get your heart’s desires.

Below are ways on how to apply the law of attraction of money, so that very soon you can start enjoying all the luxuries that life has to offer.

1)Be thankful when money comes into your life. For you to attract more money into your life, say thank you for the money you already have in your pocket. Although you know that you worked hard for it and you deserved it, always show gratitude. There are millions of people who are working hard everyday of their lives but are underpaid or not being compensated for their work. Don’t moan and complain for the money you have in your bank account. Some people don’t have a bank account. A study shows that if your annual salary is more than $2,182, you have more money that the 85% of people around the world. Don’t focus on what you don’t have; instead, be grateful for what you have. If you do this, you will realize that you are rich.

2) Use the power of mind. Think and act that you are rich – that’s the law of attraction of money. Feel that you are the wealthiest person in the world. It’s hard to do but the more you do this, the more you will realize and see money coming your way. Don’t think you cannot do activities what rich people can do because you lack money. If you think like that, you are telling the universe that you really indeed lack money and cannot afford to do what rich people do.

3) Look for a penny and pick it up. Open yourself to accept money no matter what the amount and source. Don’t ignore the pennies along the street. If you ignore even the smallest amount of money, you are telling your subconscious mind that you don’t want to put effort in earning a smaller amount of money. You are telling the universe that you are not welcoming money in any form.

4) Open yourself in money opportunities. According to rags to riches millionaires, there are opportunities everywhere. You should never think you will just fail or lose when presented with a business or money making opportunity. Probably there were times in your life where you let opportunities slip through your fingers like a promotion you thought was too hard or a business venture that is now booming in the market, because you feared you would fail miserably. Keep your eyes open at all times….the million dollar opportunity maybe just around that corner

5) Do things that make you feel good. For instance, venture into a business that you really like. There are people who use their talents and skills to establish a business that makes them rich. Don’t force yourself to do something because someone told you so or because it’s the next big fad. Enjoy what you are doing and money will soon enter your life.

Do all of the things mentioned with your whole heart and with a focused mind and it will bring you happiness and eventually you will attract all the wealth and abundance you’ve always dreamed of. These are the secrets to the law of attraction of money.

Fed up with living on the breadline? Really want to start attracting a life that’s prosperous and abundant? Well discover the proven strategies of how to apply the law of attraction of money now!

Posted in Law

California Lemon Law Aided By Car Buyer’s Bill Of Rights Includes Cooling Off Period For Used Car Bu

California’s lemon law, one of the first in the nation, has now been reinforced by the addition of the Car Buyer’s Bill of Rights. Now, those who buy used cars will be protected against buying used lemon cars.
California was the first state in the country to have passed an auto lemon law in 1982. It has helped many consumers pitted against defective automobiles. If it is not for this lemon law the unfortunate consumer would have had to endure the pain silently. Though the California lemon law is a pioneering legislation and is one of the most powerful and consumer-friendly laws in the country it had had a catch – it did not protect the consumers of used lemon cars. Those who purchased used cars in California were expected to be on their own even if the car had hidden defects and the seller knowingly hid the lethal facts about the car. The consumer of the used lemon car was totally put in dark.
Governor Arnold Schwarzenegger in late July signed the Car Buyer’s Bill of Rights into law.
This turn of events has changed the face of the ways used cars are being sold in California:

Buyers will now have the option of returning a used vehicle to the point of purchase after a two day trial period
Buyers get an opportunity to find any defects or problems with the vehicle that were either unknown or undisclosed

The law originally allowed a buyer to return a car after two days with no charge and no penalty. This, the dealers argued, would tantamount to their borrowing a car for two days for free for a weekend trip, in which case the consumer is saving on a rental car.
In an attempt to further restrict consumers from simply borrowing the car for two days the legislature added in the new law the following rules:

Buyers will pay a fee in order to enable the return privilege
This fee may not exceed $250
Dealers have the permission to charge a restocking fee for any returned vehicle in addition to the upfront fee
A fee is capped at a maximum of $500
This law applies to all used cars of under $40,000, including certified used cars
The vehicle be driven no more than 250 miles during the cooling off period

This legislature added in the new law:

Allows buyers the opportunity to save money
Offers more transparency in the process of selling used cars
Encourages sellers to be more honest about any problems in the vehicles
Reveals defect if the consumer has the right to find it and return it two days later
Protects consumers against the buyer’s remorse if they had bought the vehicle with the undisclosed defects
Protects consumers against fraud
Protects dealers against abuse of their used cars by free loaders Its time similar laws passed in other states too.

Operate Your Tree Truck In Accordance with the Law!

It is vital to know and understand the laws and regulations that exist to ensure the safe transportation of logs on the road. Every logging truck operator must be familiar with the laws by which every heavy-duty truck driver must abide that cover the hauling of heavy loads. Driving commercial vehicles that carry loads weighing thousands of pounds is a powerful force that can put the operator and others at risk.

This is the reason why heavy-duty hauling rules and regulations were created: to maintain safety and a proper flow of traffic on crowded streets and busy highways. Those people who own and operate any tree truck must be familiar with and abide by pertinent local, state and federal rules and regulations regarding the hauling and the transportation of logs on public highways.

Right-of-Way

By most traffic rules and regulations, those operating a tree truck are entitled to the right-of-way depending on the rules governing each individual highway; however, this is not an absolute right. Therefore, it should be exercised in a rational manner giving full consideration to the safety of other drivers who could be directly involved. Failure to yield the right-of-way to other vehicles may result in an accident due to the actions of the truck driver which could involve liability issues relating to property damage and injury which could ultimately result in fines.

Truck Maximum Length

The U.S. Department of Transportation regulation states that the logging industry must use crib tree trucks to transport lumber; the maximum allowable length of the cut trees can be 70 to 75 feet if there are additional safety devices added to both ends. Additionally, the regulation stipulates that trailer combination should not exceed 65 feet, except when the transporting device is designed to transport lumber.

In addition, tree truck operators are not allowed to drive transport trucks unless the logs they are transporting are secured with chains, sideboards, stakes, front and rear head boards, front gates and end gates that are powerful enough to hold the load in place and prevent it from shifting or falling from the truck. The side of the hauling truck should have a minimum of two stakes on both sides.

Weight Limit

There are certain weight limits when lumber is being transported on federal highways. Check with the Department of Transportation for the allowable weight limits regarding the transportation of logs on public roads. If necessary, hauling permits should be obtained before transporting logs to the processing plant.

The government regulates heavy hauling on public roads to decrease the damage to the entire roadway system. The House of Representatives boosted the trucking industry by passing the United States Code called Safe and Efficient Transport Act of 2011 (HR-763) which allows the weight of the truck on public roads to be from 80,000 pounds to 97,000 pounds.

Speed Limit

The U.S. Department of Transportation states that truck drivers are expected to abide by the speed limits posted by the local, state or federal government. Drivers are encouraged to remain within the stated highway speed limits to maintain safety at all times and to be in compliance with the speed limit.

Equipment Inspection

The Federal Motor Carrier Safety Administration (FMCSA) 392.7.a.b states that all drivers must inspect the truck before operation and ensure that the vehicle is in good working condition. The driver must not operate the vehicle unless the service and parking brakes, steering wheel, lighting devices, tires, horn, windshield wipers and mirrors are in good working condition. Failure to conform to these provisions may result in punishment by law.

Employers and employees of trucking services must abide by certain laws and regulations for the safe transportation of logs on the road. Tree truck operators must be aware of the heavy hauling regulations in the area where their trucks will be driven since laws may vary from state to state. Above all, to avoid unwanted fines and criminal charges, drivers must operate their tree trucks in accordance with the law!

Employment Lawyer Your Very Best Asset to Legal Representation as well as Success

Determined and qualified individuals can achieve great success in the bustling place like New York City if they really work hard. The competition is cutthroat, which encourages people to give their best in everything they do. Even so, the Big Apple is also a place where legal battles are fought daily. One of the most typical lawsuits is concerning litigations on employment, and having the assistance of a reliable employment lawyer is really important./p>

It is common for large companies to obtain their own lawyers. These lawyers will stand for them in the court each time employment-related problems happen. Under the law, however, it is also the right of workers to defend themselves. If you think that your rights were violated by your company, then seek the advice of NYC employment lawyers as quickly as possible. Legal actions should be taken as soon as disputes occur as your chances of winning the case gradually decrease each time you delay your actions.

Individuals commit mistakes in thinking they only require employment attorneys when a lawsuit must be filed. Take into account that lawsuits are not only costly; they are time consuming and psychologically draining also. It is far better to stay away from a large-scale legal battle by settling disputes first, which is done by court negotiation with your employer. The employment attorney NYC will assist you throughout the whole ordeal, to ensure that the outcome of the settlement would benefit you.

If litigation is inescapable on your part and your employer, then be sure to seek assistance from an employment attorney at once. You will find employment laws definitely difficult, and there are amendments done routinely. Traps and loopholes are common in law. Once you make a false move, your chances in winning the case will drop. For this reason, merely employ a lawyer who has specializations in employment and civil litigation law. Reliable and veteran employment attorney NYC is the very best choice in relation to providing clients a much better result of their case.

Small businesses and also non-profit organizations alike choose to employ the services of NYC employment attorneys given that they posses extensive know-how concerning employment laws. With their help, businessmen can really feel protected as they stick to New York?s employment policies. Safety standards and other employer duties must be met, without taking consideration of the company?s size. Firms can also employ employment lawyers to draft company policies. By doing this, it will coincide with the employment laws and regulations.

Perhaps, you don’t know where to start. The good news is, you can always get in touch with NYC employment attorneys for appointment. You just have to tell them your condition and they’ll give you a hand in evaluating the issue. In order for you to meet your goals with this matter, the employment attorney will be there for you to work on everything that must be achieved.

Most people see Employment Lawyers a difficult subject material. The sole thing which can cause difference in the results in the future is the way on how you react into it and the way your mentality goes along with it. Expectantly you have been able to glean various insights through the info we have given. Indeed, that is our main goal. The truth is, there are lots of helpful info regarding Nyc Employment Lawyers. Among the best websites that you can look at is the http://www.youngandma.com.

A Powerful Law of Attraction Money Tip You Can Use Right Now

Like the law of gravity, the Law of Attraction is absolute and makes no judgment, regardless of whether or not you believe in in. By understanding its basic principles, you can use this amazing law to draw anything you wish into your life. And when it comes to finances, knowing even one Law of Attraction money tip can make significant positive changes to your bank account (in your favor, of course).

The Law of Attraction (also known as LOA) states that anything that you focus on most of the time will be drawn to you. So commonsense would tell you that if you anted more financial wealth in your life, you’d simply focus on getting wealthier. Unfortunately, this goes against human nature. What the majority of people do is place their full attention on what they DON’T have as opposed to what they want.

Since the LOA will give you exactly what you are thinking about most, people who dwell on their lack of money ultimately attract more experiences to them that keeps them lacking for money. To change this situation, if you have to reverse what you are placing your attention on.

Law of Attraction Money Tip: place all of your mental energy on the money you want to have instead of your lack of money.

Sounds simple enough, but just changing your “money mindset” can drastically improve your financial situation. So instead of worrying about not having enough money, you need to place your attention on the money you’d like to have. Get rid of those “I never have enough money” thoughts, and instead replace them with images of the amount of money that you’d like to have.

This one Law of Attraction money tip, if acted on with strong emotion, will manifest money to you almost instantly. If you want more money, then fill your mind with thoughts of having more money. Visualize that money in your hand or your bank account, and it will soon be there, almost as if by magic. Don’t be like 95% of people who struggle each day with not having enough financial resources. Be wealthy in your mind first, and let the LOA take care of the rest.

Document Automation Platform Propels The Business Of Business Law

Daniel Gaffney
Chief Executive Officer
Director
Dan uses his considerable experience in managing technological innovation and complex international operations to drive Brightleafs strategy and growth. Before starting Brightleaf, Dan was President and Chief Operating Officer of Corporate Fundamentals, Inc., a leading business process automation and data structuring solutions provider that he led through international mergers to its purchase by Hemscott Plc and Veronis Schuler. Dan has held executive leadership positions where he has overseen market development efforts for biometric technology firms and has managed strategic operations across fifteen countries on four continents for Compaq. He holds a Masters of Science Administration – Technology and Innovation from Boston University, and a Bachelors of Science degree in Industrial Engineering from the University of Massachusetts. Dan is a competitive cyclist and sits on the Board of Directors of several charitable organizations.

Venkat Srinivasan, Ph.D.
Chairman
Dr. Venkat Srinivasan guides Brightleaf with diverse experience from his string of entrepreneurial successes and his rich academic background in credit, finance and knowledge-based technology architectures. He is currently the founding CEO of Rage Frameworks, Inc., which is enabling the creation of process and capital efficient, technology-based businesses and business process automation centers with its patented business process automation technology. Venkat has founded and is currently actively involved in Creditpointe, Inc., and EnglishHelper. Prior to these ventures, Venkat founded Corporate Fundamentals and eCredit, both of which he led as CEO and guided successfully until their sale.
Venkat holds a Ph.D. in Finance from the University of Cincinnati, Ohio, and was an Associate Professor at Northeastern Universitys Graduate School of Business in Boston, MA

Jason Mendelson, Esq.
Director
Jason is a co-founder and Managing Director for Foundry Group. He currently serves as a director to Brightleaf, Oblong, and Pie Digital. He also sits on the boards of the National Venture Capital Association and Silicon Flatirons Entrepreneurship Board. Jason has written extensively about the venture capital and business law industries, specifically around what he calls Law Firm 2.0 and the future of the law firm practice. Previously, Jason was Managing Director and General Counsel for Mobius Venture Capital, and, before that, practiced corporate and securities law at Cooley Godward Kronish, LLP. As an attorney, Jason consummated over $2 billion of venture capital investments, $5 billion in mergers, and acquired extensive experience in fund formation, employment law and general litigation. He began his professional career as a software engineer and consultant at Accenture.
Jason holds a Bachelor of Arts degree in Economics, with distinction, and a Juris Doctorate, cum laude, from the University of Michigan. Jasons writings appear at Mendelson’s Musings and www.askthevc.com.

Ramana Venkata
Director
Perhaps more than anyone, Ramana Venkata understands how to help law firms and legal departments use technology to collect the massive amounts of flat, unstructured data that flows through their documents and organizations and then make that data intelligible so they can act upon it for profit, compliance, and risk mitigation.
He founded Stratify in 1999, and built it into the leading provider of technology-enabled EDD services to AmLaw 200 law firms and Fortune 500 corporations. When Iron Mountain acquired Stratify in 2007, Ramana became an Iron Mountain Senior Vice-President and General Manager of its Stratify division. He worked at Intel Corporation on Data Mining methodologies and applications. He completed five years of Ph.D. research in Scientific Computing and Computational Mathematics at Stanford University, holds a Master of Science degree in Mechanical Engineering from Stanford University and a Bachelor of Technology degree in Mechanical Engineering from the Indian Institute of Technology, Chennai. Ramana writes and lectures extensively and lectures frequently on the topic of electronic discovery.

Muthu Palaniappan
Vice-President, Technology
Muthu has over 20 years of experience in the software industry, with extensive expertise in building internet-based process automation solutions and in managing development and technology teams both in the United States and Asia.
Muthu comes to Brightleaf from Hemscott/Ipreo, where he led the development of highly scalable, web-based data automation projects for well-known clients in the financial service sector. Before that, he was Director of Software Development at eCredit.com, where he designed complex rules-based process automation methods. He has extensive experience directing technology and development teams in both the United States and India.
Muthu holds a Masters in Computer Science from National Institute of Technology and a Bachelor of Electronics and Communication Engineering from PSG Tech, India.

Luke OBrien, Esq.
Vice-President, Strategy
Senior Corporate Counsel
Luke is a veteran technology entrepreneur and experienced in-house counsel with a consistent record of producing innovative solutions to intractable problems. He believes deeply in the judicious application of technology to resolve process inefficiencies that separate knowledge-based service providers and their clients. Before joining Brightleaf, he founded, built, and sold technology companies in such diverse areas as SaaS-model legal process automation for the health law industry (Secure Record Services), GPS geoinformatic technology (SkyLinks, which he sold to John Deere), and mobile web directory services (Envenue, which he sold to Switchboard-Infospace).
Luke holds a B.A. in Biology from the College of the Holy Cross and a J.D. from Suffolk University Law School. Luke serves as director for LR4J, an organization he helped found that raises millions of dollars to feed the hungry and homeless in Massachusetts poorest cities. Sometimes, he watches his brother host The Tonight Show.

Tom Bolton
Director of Product Design and Management
Tom uses his 13 years of experience with the best practices of product management and design to ensure that Brightleaf’s groundbreaking legal technology products deliver maximum value to its customers. Specializing in disruptive and next-generation technologies, Tom has managed all facets of the product development lifecycle. Before Brightleaf, Tom led design and product management at Sovereign Bank, Fidelity Investments, and OneSource Information Services, as well as two Web 2.0 startups, Blue Egg and Good2Gether.
Tom holds a Bachelor of Arts degree in English from Princeton University.

Anil Nair
Director of Operations
Anil possesses deep experience in technology management, process automation, and the development of large-scale offshore operations. Before Brightleaf, Anil managed strategic operations across three continents for a Hemscott unit that was acquired by Morningstar and ran client relations groups at eCredit.com and at Corporate Fundamentals.
Anil holds a Masters degree in Management from the University of Bombay and a Masters in Information Systems from the University of Texas. Hes a nationally ranked badminton player and a former national champion who has represented India in International Grand Prix events.

Lynne Zagami, Esq.
Director, Client Strategic Processes
Lynne is a strong advocate for the deployment of technology to bring intelligence and efficiency to the practice of law. She brings experience as a corporate associate in two large law firms to her work at Brightleaf. While at Proskauer Rose LLP and Brown Rudnick LLP, Lynne represented both public and private companies. Her work involved venture capital transactions, SEC reporting and compliance, and mergers and acquisitions. Lynne served on the Brown Rudnick Associate Integration and Development Committee, and has been an active speaker on the the recent changes affecting large law. Her insights have been chronicled by The American Lawyer Magazine and Wall Street Journal Radio.
Lynne holds a Bachelor of Arts degree in Womens Studies from Smith College, and a Juris Doctorate from New York Law School. As a member of the New York Law School Moot Court Association, Lynne won numerous awards for her writing and oral advocacy skills. She is a Class Fund Agent for the Smith College Class of 2000, and serves on the Board of Directors of Habitat for Humanity of Greater Plymouth.

Walter Wright III, Esq.
Senior Strategic Advisor
As a founding investor, Walter Wright provides Brightleaf with pioneering thought leadership on the law of business and the business of law. As managing member of Trinity Law Group LLC (recognized by the Martindale-Hubbell Bar Registry of Preeminent Lawyers among the most distinguished law firms in America), he focuses intensely on the strategic, organizational, operational, capital and transactional requirements of entrepreneurs, start-ups, emerging and mid-sized companies. He also represents well-known venture capital funds and angel groups.
Walt is a magna cum laude graduate of both Boston College Law School (J.D.) and Tufts University (B.A., M.A). He is consistently recognized as a Boston Magazine Super Lawyer In 2008, Walter Wright was named to the Top 100, an exclusive list of attorneys in Massachusetts who received the highest point totals in the Super Lawyers nomination and blue ribbon peer review process. Of the Top 100, he is one of only 3 lawyers selected in the Business/Corporate category. Walt regularly receives Martindale-Hubbells highest Peer Review Rating as an AV attorney for legal ability and ethical standards.

David Curran, Esq.
Senior Strategic Advisor
Dave Curran is chief legal and compliance officer turned business technology leader with a passion for bringing best practices, technology and cost savings to the intersection of law and business. Dave was CEO (and remains an Advisor) of Integrity Interactive Corporation, a technology-powered risk management business in the ethics and compliance space. Before joining Integrity, Dave was President and CEO of DCI, Inc., a SaaS compliance and content and document management subsidiary of Havas.
Dave has held senior business leadership and legal positions with Campbell Soup Company and Readers Digest. He began his career as an attorney with Satterlee Stephens Burke & Burke, a boutique New York firm concentrating in litigation, media law, commercial transactions and intellectual property.
Dave received a B.A. with highest honors from SUNY Stony Brook, and a J.D. from the Boston University School of Law. He is a frequent guest speaker at industry and legal forums and has been an Adjunct Professor at Rutgers University Law School and the New School. He is an advisor and director to several companies, including FMP Media and Wisdom of the World and is a Mentor at MITs Venture Mentoring Service.

Becoming A Self-employed Entrepreneur The Netherlands

Registration in the Dutch trade register is compulsory for every company and every legal entity, including ‘freelance’ and ‘zzp’ (‘zelfstandige zonder personeel’ or self-employed without staff).

When you have decided to start your own business a new world is opening up, with a wide variety of possibilities. You could open a shop or start your own consultancy firm; become a full-time or a part-time entrepreneur. Clients may wish to hire you for advice or construction work.
Before plucking up which is planted, there is a time to plant. In other words: you will have to be prepared to tackle challenges as well – either as a provider of services or products, as a self-employed entrepreneur, a sole trader, an independent contractor, or as a freelancer or so-called “ZZP-er”.

The risky side of freedom and independence

Whether you offer services or products: you will do so at your own risk, expense and with full responsibility towards third parties. As well as this, being self-employed entails certain obligations, such as paying taxes and VAT and keeping records of your business activities. Preparing well is the best way to start. You are definitely not on your own; the Dutch business world offers plenty of competent assistance.

Starting point

Before you visit the Chamber of Commerce to register your enterprise, you should have considered the following:

* a permit to start a business in the Netherlands
* a business plan
* legal form and trade name of your enterprise
* taxation and necessary insurance
* business location, commercial lease
* a VAR’-statement from the Tax Administration, declaring you as a self-employed entrepreneur

Starting your own business

If you do not have the Dutch nationality, and want to start a business in the Netherlands, you will have to comply with particular IND (Immigratie en Naturalisatie Dienst, the Dutch immigration authorities) formalities. Even if you are not obliged to register with the IND (for almost all EU nationals) please do so all the same, as it may come in quite handy for other purposes.

The Dutch Chambers of Commerce are incorporated under public law and, as such, target their services at Dutch businesses across all sectors.

Dutch immigration authorities

The legal form of your enterprise makes no difference to the applicability of the rules by the Dutch immigration authorities: whether it is a one-man business, a Dutch private limited (BV), or a branch-office of a foreign company. The rules do not differ either whether you start an enterprise shortly after arriving in the Netherlands, or after having been employed in the Netherlands for some time. However, rules and formalities do differ broadly speaking for EU nationals and non-EU nationals. Please check also the IND Residence Wizard

EU, EEA and Swiss nationals

Nationals of one of the EU Member States, the EEA (European Economic Area), or a Swiss citizen, are free to live and work on a self-employed basis in the Netherlands and do not need an entry visa or a residence permit.

Even if you are not obliged to register with the IND, do so all the same, as it may come in handy in the future. For instance, when asked for proof of registration on taking out Dutch public healthcare insurance, a healthcare, housing or childcare allowance, a mortgage, or a phone subscription. Registration is free of charge. If you intend to stay over four months, you are always required to register at your local municipality. The expatdesk will help you out here.

Working on a self-employed basis when a EU, EEA and Swiss national

There are no specific IND formalities that have to be fulfilled for nationals of these states.

Different rules apply for citizens of Bulgaria or Romania as long as restrictions on the Dutch labour market remain in force. Nationals of these countries are advised to apply for a residence permit, which will be useful in a number of situations. The procedure is called “Application for assessment under the EU community law (proof of lawful residence)”.

Nationals of non-EU and non-EEA countries

If you are not a national of an EU or EEA country and not Swiss, you will need to apply for a residence permit in case you stay longer than three months in the Netherlands. A residence permit can be obtained from the IND.

If you are a national of a country subject to the Dutch visa requirement for more than three months’ stay, you will have to apply for a special visa: a provisional residence permit, an MVV (Machtiging Voorlopig Verblijf).

Working on a self-employed basis as national of non-EU / non-EEA country and non-Swiss
In this case you will have to meet several economic criteria before starting an enterprise in the Netherlands:

* You are qualified to run the business in question.
* You have a business plan.
* Your business serves an essential Dutch interest, i.e. “added value” for the Netherlands.

The IND does not weigh these criteria itself; the Ministry of Economic Affairs is requested to review your situation and to decide whether the business you intend to run will be economically interesting. If this turns out not to be the case, you cannot start your own business in the Netherlands.

Review of economic added value

* a permit to start a business in the Netherlands
* a business plan
* legal form and trade name of your enterprise
* taxation and necessary insurance
* business location, commercial lease
* a VAR’-statement from the Tax Administration, declaring you as a self-employed entrepreneur

Starting your own business

If you do not have the Dutch nationality, and want to start a business in the Netherlands, you will have to comply with particular IND (Immigratie en Naturalisatie Dienst, the Dutch immigration authorities) formalities. Even if you are not obliged to register with the IND (for almost all EU nationals) please do so all the same, as it may come in quite handy for other purposes.

The Dutch Chambers of Commerce are incorporated under public law and, as such, target their services at Dutch businesses across all sectors.

Dutch immigration authorities

The legal form of your enterprise makes no difference to the applicability of the rules by the Dutch immigration authorities: whether it is a one-man business, a Dutch private limited (BV), or a branch-office of a foreign company. The rules do not differ either whether you start an enterprise shortly after arriving in the Netherlands, or after having been employed in the Netherlands for some time. However, rules and formalities do differ broadly speaking for EU nationals and non-EU nationals. Please check also the IND Residence Wizard

EU, EEA and Swiss nationals

Nationals of one of the EU Member States, the EEA (European Economic Area), or a Swiss citizen, are free to live and work on a self-employed basis in the Netherlands and do not need an entry visa or a residence permit.

Even if you are not obliged to register with the IND, do so all the same, as it may come in handy in the future. For instance, when asked for proof of registration on taking out Dutch public healthcare insurance, a healthcare, housing or childcare allowance, a mortgage, or a phone subscription. Registration is free of charge. If you intend to stay over four months, you are always required to register at your local municipality. The expatdesk will help you out here.

Working on a self-employed basis when a EU, EEA and Swiss national

There are no specific IND formalities that have to be fulfilled for nationals of these states.

Different rules apply for citizens of Bulgaria or Romania as long as restrictions on the Dutch labour market remain in force. Nationals of these countries are advised to apply for a residence permit, which will be useful in a number of situations. The procedure is called “Application for assessment under the EU community law (proof of lawful residence)”.

Nationals of non-EU and non-EEA countries

If you are not a national of an EU or EEA country and not Swiss, you will need to apply for a residence permit in case you stay longer than three months in the Netherlands. A residence permit can be obtained from the IND.

If you are a national of a country subject to the Dutch visa requirement for more than three months’ stay, you will have to apply for a special visa: a provisional residence permit, an MVV (Machtiging Voorlopig Verblijf).

Working on a self-employed basis as national of non-EU / non-EEA country and non-Swiss
In this case you will have to meet several economic criteria before starting an enterprise in the Netherlands:

* You are qualified to run the business in question.
* You have a business plan.
* Your business serves an essential Dutch interest, i.e. “added value” for the Netherlands.

The IND does not weigh these criteria itself; the Ministry of Economic Affairs is requested to review your situation and to decide whether the business you intend to run will be economically interesting. If this turns out not to be the case, you cannot start your own business in the Netherlands.

Review of economic added value
The Ministry of Economic Affairs awards points for each criterion. You will need a minimum of 30 points for each criterion (total number for all criteria: 300).

The scoring system consists of three parts:

a) Personal experience (education, experience as a self-employed person, working experience);
b) Business plan (market analysis, product/service, price, organisation, financing);
c) Material economic purpose for the Netherlands (innovative, job creation, investments).

You should always contact the IND to find out about the procedure involved in testing the economic interest of the enterprise you intend to start. For nationals of some countries, for example Turkey, special rules apply on the basis of treaties between the EU and these countries. And when you are from the United States of America, it is important to know there is the so-called Nederland-Amerikaans’ vriendschapsverdrag’.

Taking your business from abroad

The Dutch comparative companies Act recognises all foreign legal entities except businesses owned by one man or one woman. If you run a one-person business in your country of origin and you can prove this, for example by submitting a copy of registration in a commercial register in that country, you can bring this enterprise to the Netherlands and have it registered at the Chamber of Commerce as a Dutch one-man or -woman business.

Other legal foreign entities or foreign business forms are simply registered as a foreign legal entity with commercial activities.

Please note that you will still have to comply with the IND residency rules

Starting a branch office in the Netherlands

There is a question of a branch when long-lasting business operations, which form part of the foreign enterprise, are (being) conducted in the Netherlands. A branch can be: a sales office or a production company, but also a representative office. It does not have an independent legal form, but is a part of the foreign enterprise.

Dutch law recognises foreign legal entities. In other words: the foreign legal entity wishing to start activities in the Netherlands needs not be converted into a Dutch legal form.

A business plan is essential

No matter small or big the business is, a business plan will help you identify areas of strengths and weaknesses.

Banks require a business plan when you take out a loan. Even if you do not need the latter, and financing your enterprise is not a problem, a business plan will definitely help you understand the impact of starting a business. Submitting a business plan is also one of the criteria set for non-EU and non-EEA nationals to be allowed to start their own enterprise in the Netherlands.

Get started: Write the plan yourself

Crucial questions you should ask are:

* Which legal form will best suit the enterprise?
* Which products or services will you offer?
* Who will be your clients?
* Promotional activities to get contracts?
* How to optimize visibility to your target group?
* Which prices and fees?
* Financial plan (available budgets, expected turnover, investments)?
* Which insurances do you need?
* Permits and/or licences required?
* Administrational organisation, which form?
* What should be included in your General Terms and Conditions if applicable?

Formats

Business plan formats can be obtained from various private parties that specialise in supporting starters. Just surf the internet. Small business planner at http://www.sba.gov/ is a useful site.

Employment law issue: employed or self-employed?

If you go freelance, you should pay extra attention to your situation, because the term ‘freelancer’ is not a definition recognized by law. Freelancers operate somewhere in between being self-employed and being in paid employment.

As an independent entrepreneur you pay taxes and contributions yourself, and you are not entitled to rights employers are: minimum wage, paid holidays, a holiday allowance, statutory safeguards against dismissal and a statutory notice period.

In order to designate the employment relationship while starting your business, it is important to consider different contracts and apply for a Verklaring Arbeidsrelatie (VAR) at the Tax Administration.

Employment on the basis of a contract and implied employment

Regardless of the title chosen for the contract with your client, it is considered an employment contract if the following criteria are met:

* your remuneration for the work performed can be seen as wages;
* there is an obligation to do the work yourself: you cannot send someone else to do the job for you. Having to be available for specific work, e.g. on-call service, will also be considered as work performed in employment;
* a relationship of authority: the employer can determine where, when and how the work should be carried out. This relation also exists if the work you do is an essential element in the employer’s business operations or if the employer’s profitability is at risk without you.

If the working relation does not show all characteristics of a “proper” employment relation, it may still be seen as one. This is called a notional employment relationship: although the employment relation has not been established explicitly, there is an implicit employer-employee relation. Consequently, the fee you charge is seen as wage, so, the employer will have to deduct taxes from your wages and pay national insurance and employee insurance contributions.

A notional employment relation exists if:

* you work for a client project for at least at two days a week;
* you earn more than 40% of the minimum wages for the project a week;
* the relation with the client lasts more than 30 days; a new contract within one month after the termination of the first contract is seen as continuation of the previous contract.

A notional employment does not exist if actual and practical independence can be proven, for which a VAR can be instrumental.

Commercial contracts

As a self-employed entrepreneur you or your client can initiate to formalise the contractor-client relation by entering into a commercial contract. Parties should always insist on putting down the arrangements agreed upon.
There are two types of commercial contracts:
1. Service agreement – Under this type of contract you are obliged to perform to the best of your ability, committing yourself to do your client’s work without being employed by him. The work is usually classified as services’.
2. Contractor agreement – Under this type of contract you have a specific target obligation. You commit yourself to produce a concrete, tangible object at a certain price.

Criteria for legal independence: Actual circumstances are decisive here. An official statement signed by client and yourself that the contract is a commercial one is helpful proof. Criteria are:

* the degree of independence and absence of supervision/authority;
* permanence;
* pursuit of profit;
* clientele.

Not just these criteria, but their interconnection especially plays a decisive role.

De Verklaring Arbeidsrelatie (VAR)

In order to designate the employment relationship you can apply for a Verklaring Arbeidsrelatie (VAR) at the Tax Administration. The VAR is an official statement. Based upon the applicant’s information the Tax Administration will define income as:

* Income earned in employment: the freelancer will have a VAR income.
* Income earned from other proceedings: the freelancer will have a VAR-row.
* Profit from enterprise: the freelancer will have a VAR-wuo.
* Partnership’s own risk and account: the freelancer will have a VAR-dga.

VAR-income and -row: employed or not?

With a view to the VAR-income and row, the employer will have to define and check whether he should pay income tax and employees insurance premiums, based upon the existence of an employment contract or otherwise. Explanatory assistance but no definite answer! – can be found at the website of the Ministry of Finance. The Tax Administration may conclude differently.

VAR-wuo and dga: certainty in advance

Only VAR-wuo or -dga supply the employer beforehand with complete financial certainty provided he meets the following conditions:

* The freelancer’s activities should be similar to the VAR’s description. So, the freelancer is not entitled to carry out IT work if the VAR denotes carpentry.
* The freelancer is on the job during the validity of the VAR (1 calendar year).
* The VAR should be the authentic original.
* The employer should determine the freelancer’s identity on the basis of a valid proof of identity (not driver’s licence). Copies of the VAR and proof of identity should be kept in the administration for seven years.

Having acted this way, the employer has a solid defence in case the Tax Administration or UWV may reach another verdict afterwards. So, it may be wise for both freelancers and employers to object against a VAR-income or -row.

VAR application

Bearing in mind the utmost importance of the VAR-outcome, it is obviously important to carefully fill out the VAR-form. Only the freelancer him/herself is allowed to apply for a Verklaring Arbeidsrelatie (VAR); the employer is not entitled to do this. A directeur-groot aandeelhouder (DGA) should apply for a VAR in case of external consultancy.

The Tax Administration provides a digital VAR application form; to which you will get a reply within 8 weeks. If additional information is needed, the Tax Administration will contact the applicant.

Please note the following when filling out the form: The Tax Administration considers request as a total, coherently, and takes the activities into account. If not all answers are favourable it does not necessarily mean that no VAR-wuo will be given. For example: an interim manager with two or more employers can still be entitled to a VAR-wuo.

The freelancer should write down reasonable expectations. If, however, the actual situation afterwards turns out to have been differently, this will not have any consequences as long as the deviation is within normal risk of enterprise limits. For example, the freelancer expected to have 3 or more employers, but due to a recession this turned out differently.

The freelancer has to fill out the form to the best of his knowledge and should not deliberately misrepresent the state of affairs. If this should afterwards be proven to have been the case, the Tax Administration will recover the indebted taxes and premiums from the freelancer.

Some of the questions need a yes’ or no’ only; choose the nearest suitable.

Relation employer/former employer

As a part-time independent entrepreneur / part-time employee you could get involved in a conflict of interest with your (former) employer. If you intend to provide services, comparable to the ones he provides, you better ask his permission/advice to run your own business.

Starting a business as a full-time independent entrepreneur you should be aware of a possible conflict of interests as well. You probably signed a non-competition clause within your employment contract that remains valid after termination of employment. In any case it is wise to contact/consult your (former) employer of your intentions.

Legal forms and registration of an enterprise

The Chambers of Commerce can answer your questions about the legal environment of your business. Seminars and other regular services are available.

The majority of starting entrepreneurs either choose a one-man business or a general partnership as the legal form for their business, according to their preference on doing business by themselves or in cooperation with others.

In order to accommodate the starting entrepreneur or professional, Dutch law recognizes various legal forms, such as a one-man business, a private limited company (BV), a partnership or a limited partnership. The main issues at stake are the matter of liability if your enterprise should run up debts, and which tax regime applies.

One-person business

One-person business (lit. one-man in Dutch: eenmanzak) is also referred to as sole trader or sole proprietorship or independent contractor.

If you start a one-person business you will be the fully independent founder and owner. More than one person may work in a one-person business, but there can only be one owner. A one-person business can also employ personnel.

Setting up

You can establish a one-person business without a notarial deed. Registration in the Trade Register is mandatory. As a private individual you can only register one one-man business. However, you can have more than one trade name and carry out various business activities under different trade names. These activities can be carried out at the same or at another address, as a branch office of the one-man business.

Liability

As the owner of a one-person business you are responsible for everything concerning your enterprise; for every legal act and all its assets and liabilities. No distinction is made between private and business property. Thus, business creditors can seek recovery from your private property and private creditors from your business property. If your one-man business goes bankrupt, you yourself go bankrupt as well.

If the owner of a one-person business should be married in a community of property regime, the creditors may also lay claim to the partner’s property. Partner liability can be avoided by a prenuptial or a postnuptial agreement drafted by a civil-law notary. However, since partners are usually requested to co-sign when taking a loan, the agreement may not offer the protection expected. A civil-law notary can provide more information.

Taxes and social security

The profit made in a one-person business is taxed in box 1 income tax. If the Tax Administration fully considers you an entrepreneur, you are entitled to tax allowances such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance.

The owner of a one-person business cannot claim social benefits under the Sickness Benefits Act, the Work and Income Act and the Unemployment Insurance Act. Therefore, it is advisable to take out insurances to cover these risks. You will qualify for the following national insurance schemes:

* General Old Age Pensions Act
* -Surviving Dependants Act
* Exceptional Medical Expenses Act
* General Child Benefit Act

Continuation of the business activities and business succession

With a one-man business no distinction is made between private and business. If you die, both business and private property will fall into your heirs’ estate. You will need to make provisions to guarantee your business’ continuity. A tax consultant could provide more details.

B. General partnership, the “VOF”

A general partnership is a form of cooperation in which you run a business with one or more business partners. You and your partner(s) are the associates or members of the general partnership. One of the characteristics of this legal form is that each partner contributes something to the business: capital, goods, efforts (work) and/or goodwill.

Setting up

A partnership contract is not a statutory requirement for the formation of a general partnership, but it is, of course, advisable to put down in writing what you and your business partner(s) have agreed upon. A partnership contract could arrange the following matters:

* name of the general partnership;
* objective;
* contributions by partners in capital, knowhow, goodwill, assets and efforts (work);
* distribution of profits and offset of loss;
* allocation of powers;
* arrangements in case of illness;
* arrangements for a partner’s days off/ holiday.

Liability

An important characteristic of the general partnership is the joint and separate liability of the partners. Each partner can be held fully liable – including private property – if the general partnership fails to meet its obligations, even if these obligations were entered into by another, authorised partner. Creditors of the partnership may seek recovery from your business property and your private property and the property of the other partner(s). Restrictions agreed upon in the partners’ authority have to be officially registered in order to gain legal effectiveness towards third parties.

The general partnership usually has separate capital’, i.e. the business capital contributed by the partners, which is kept apart from their private property and capital. This capital is to be solely used for business purposes. Should one or more creditors seek recovery from the partnership – for instance in the case of bankruptcy – they could do so from the separate capital. If this should be inadequate to pay the partnership’s debts, creditors may seek full recovery from the partners’ private property. If so, you could hold the other partner(s) liable for having failed to meet their obligations, but only after the creditors have been paid. In private matters creditors of partners cannot seek recovery from the partnership’s business assets or the private property of the other partner(s).

Because of this partners’ broad liability it is advisable to have a prenuptial or postnuptial agreement drafted if you are married under a community of property regime. A civil-law notary could provide you with more information.

Taxes and social security

Each partner will pay their own income tax on his profit share. If the Tax Administration sees the individual partner as an entrepreneur, they are entitled to all kinds of tax allowances, such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance.

As far as social security is concerned, the same rules apply for the entrepreneur partner as for the owner of a one-person business.

Continuation of the business activities and business succession

Under Dutch law the general partnership ends when one of the partners resigns or dies. In order to secure the continuation of the general partnership, the partners can include a clause in the partnership contract arranging for the other partners to continue the general partnership with or without a new partner or to terminate it.

C. Limited partnership, the “CV”

A limited partnership, the “CV”, is a special type of general partnership (VOF). The difference is that the CV has two types of business partners: general, and limited or sleeping partners. The latter are only financially involved; they cannot act on behalf of the partnership. Besides, the name of a limited partner cannot be used in the trade name of the limited partnership.

Setting up

A partnership contract is no statutory requirement for a limited partnership, but, again, partners better put down the agreements. Apart from the matters mentioned in the VOF, the contract should arrange the distribution of profit between general and limited partners. When registering a limited partnership in the Trade Register, the personal details of the general partners are listed; the details concerning the limited partners are restricted to total number and their contributions in the partnership.

Liability

General partners can be held fully liable if the partnership fails to meet its obligations. Bankruptcy of the limited partnership will automatically lead to the general partners’ bankruptcy (not applicable to limited partners). A limited partner can only be held liable to the maximum sum contributed to the partnership. However, should the limited partner act on behalf of the partnership, he will be seen as a general partner and fully liable, in which case creditors of the partnership can lay claim on his private property as well. Restrictions agreed upon in the partners’ authority have to be officially registered in order to gain legal force towards third parties.

The general partners’ liability in a limited partnership is quite broad, so, if partners are married under a community of property regime they are advised to have a prenuptial or postnuptial agreement drafted. A civil-law notary could provide more information.

Taxes and social security

General partners pay income tax on their share in the profit. If the Tax Administration sees the individual partner as an entrepreneur, they are entitled to various tax allowances, such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance. As far as social security is concerned, the same rules apply to the entrepreneur partner as to the owner of a one-person business. Limited partners, who cannot be held personally liable for the enterprise’s debts, are not seen as entrepreneurs by the Tax Administration.

Continuation of the business activities and business succession

Under Dutch law the limited partnership ends when one of the partners resigns or dies. In order to secure the continuation of the limited partnership, the partners can include a clause in the contract arranging for the other partners to continue the partnership with or without a new partner or to terminate it.

D. Professional partnership, the maatschap’

The partnership referred to as maatschap’ under Dutch law differs from the general partnership and the limited partnership in that it is a form of cooperation established by professionals such as doctors, dentist, lawyers, accountants, physiotherapists etc., rather than a cooperation established for the purpose of doing business. The partners are referred to as maten’ instead of partners’. Each maat’ contributes personal efforts, capital and/or assets. The purpose is to share the income earned on the one hand and the expenses incurred on the other.
Setting up a professional partnership

A partnership contract is no statutory requirement for the formation of a professional partnership, but partners better lay down their agreements with the other professionals in a partnership contract. This partnership contract could arrange the following matters:

* contributions made by the partners;
* distribution of profits, pro rata each partner’s contribution – distributing all profit to one partner is not allowed;
* allocation of powers – each partner is entitled to perform management acts, unless agreed upon otherwise; as of 1 July 2008 the professional partnership has to register in the Trade Register. This does not apply to partnerships that only act internally, such as a partnership in which costs are pooled.

Liability

Each authorised partner can enter into a contract, thus binding the partnership: all partners. Each partner can be held liable for an equal part. If a partner should act beyond his authorization, the other partners will in principle not be held liable: the partner in question is the only partner that has bound himself. A professional partnership has no separate capital’ from the private assets of the partners. Creditors having a claim on the partnership can only seek recovery for equal parts from the individual partners; these creditors do not rank above creditors who have a claim on the private assets of a partner. To a married partner the same reservations apply as to the general partners in general partnerships and limited partnerships. They are advised to have a prenuptial or postnuptial agreement drafted. A civil-law notary could provide more information.

Taxes and social security
Each partner pays income tax on his profit share. If the Tax Administration sees the individual partner as an entrepreneur, he is entitled to various tax allowances, such as the entrepreneur’s allowance, investment allowance and the tax-deferred retirement allowance. Regarding social security the same rules apply to the entrepreneur partner as to the owner of a one-man business

Continuation of the business activities and business succession

Under Dutch law the professional partnership ends when one of the partners resigns or dies. In order to secure the continuation of the partnership, the partners can include a clause in the contract arranging for the other partners to continue the partnership with or without a new partner or to terminate it.

E. Private company with limited liability, BV’

In contrast to the legal forms described above – enterprises run by natural persons – the private limited is a legal person: a person having rights and obligations, just like a natural person. The natural person who has incorporated the private limited cannot be held liable, in principle, for the debts incurred by the private limited. The BV itself is seen as the entrepreneur, whereas the natural person who is appointed director merely acts on behalf of the BV and cannot be held personally liable for his acts. A private limited company can be incorporated by one person a sole shareholder BV or by more persons. The capital of a private limited is divided in shares.

Incorporating

This involves a number of statutory requirements, most important of which:
Incorporation takes place through a notarial deed. This should include the articles of association of the company. The civil-law notary will check the legal contents of the articles.
A certificate of no-objection from the Ministry of Justice must be submitted before the incorporation can be effected. The Ministry checks whether the person incorporating the company has ever been involved in bankruptcy proceedings or fraud cases.

The incorporation of a BV requires a minimum capital of EUR 18,000 (cash or in kind) in the private limited.

Liability

The shareholder’s liability is limited to the total sum of his participation. Since the BV is a legal person, having its own independent rights and obligations, the persons involved – directors and supervisors – cannot be held liable for the debt of the company. In other words: the company’s creditors can never seek recovery from the private assets of these officers. However, a company director or officer may be held liable as a private person if he has acted negligently or culpably. If they are responsible for the company’s bankruptcy because of wrongful or fraudulent behaviour in the company’s policy, creditors of the company may file a claim against them.

In the formation phase of the company, a director may be liable for the company’s acts. This liability ends as soon as the legal person is incorporated and the acts are confirmed by the company. As long as the company has not been registered in the Trade Register, directors’ and officers’ liability continues. In practice, limited liability often does not apply because banks require the director and principal shareholder of the company to co-sign for loans taken out on behalf of the BV.

Taxes and social security

The private limited pays corporation tax also referred to as company income tax on the profits earned. The BV’s director and shareholder are employed by the BV His eligibility for social security under the Dutch social security laws depends on the relation of authority between himself and the private limited. A relation of authority is considered not to exist if:

* the director, possibly with his or her spouse, can cast more than 50% of the votes in the shareholders’ meeting;
* two thirds or more of the shares are held by the director and/or close relatives up to the third degree;
* the director cannot be dismissed against their will.

Without a relation of authority, the director and shareholder cannot rely on the social security insurances. He will have to take out his own insurances; to him the same rules apply as to the owner of a one-person business.

Continuation of the business activities and business succession

Continuation of the company is secured by the fact that the BV is a legal person that exists independently from the persons having incorporated or managing the private limited. When the director dies, the continuation of the enterprise is not at risk, viz. the enterprise is run by the BV and a new director will have to be appointed.

A private limited can be sold in two different ways:

* BV’s shares are sold;
* BV’s enterprise (machines, inventory, stocks, etc.) is sold.

If the shares are sold, the proceeds are subject to income tax (box 2) if the shareholder has a substantial interest (holder of a minimum of 5% of the shares).

If the enterprise is sold, the BV will have to pay corporation tax on the profit or book profit on the sale. If the shareholder of the BV selling the enterprise is a BV itself, the structure is referred to as a holding – advantage of which: the holding will in principle have to pay taxes on the proceeds.

Registration of your enterprise

Before you are allowed to start your business operations, you have to register your enterprise in the Dutch Trade Register, which is administered by the Chambers of Commerce. Registrations in the Trade Register are public; everyone can check whether a particular person is authorised to act on behalf of an enterprise and which legal form it has: a one-man business, a partnership or a private or public limited.

The Chamber of Commerce could run a trade name investigation for you to make sure that the selected trade name does not infringe the rights of other enterprises. This trade name investigation is not free of charge.

Holland Gateway (the cooperation of the Netherlands Chambers of Commerce, Ministry of Economic Affairs and other official institutions) is located at Amsterdam Schiphol Airport. This bureau promotes the ease of doing business in the Netherlands.

How to register your enterprise

Registration requirements

Once you have decided upon your business’ legal form, you can have your enterprise registered at the local Chamber of Commerce. Registration should take place within a period of one week preceding, and one week following the actual commencement of business activities.

Without registration in the GBA, you will need to submit authenticated proof of your residential address abroad. The person registering the business has to submit a valid proof of identity, which document has to be personally submitted at the Chamber of Commerce. The following documents are accepted as valid IDs:

* a valid travel document (passport or European ID card);
* a valid Dutch driving licence (non-Dutch driving licence not accepted);
* a residence permit issued by the IND;
* a Dutch refugee passport
* a Dutch aliens passport

If you do not start your business at your home address but at a location you have e.g. rented, you will also be requested to show the lease to confirm the business address.

Once the registration has been completed, you will be given a unique eight-figure registration number. This KvK number should be referred to on all your outgoing mail. Free of charge, you will receive an extract of your registration, a KvK-uittreksel'(excerpt).

Who can register the enterprise

When an enterprise is registered at the Chamber of Commerce, it is of the utmost importance that the registration forms which are submitted have been signed by the right person. Depending on the legal form of the enterprise, the forms can be registered in the Trade Register by:

* the owner of the one-man business (registration of a one-man business),
* the partners (registration of a general partnership, VOF, and a professional partnership, maatschap’)
* or the general partners (registration of a limited partnership, CV’)
* If the enterprise is a legal person, a BV, the civil-law notary will usually see to the registration formalities.

The persons who should register the enterprise and sign the registration forms can also be held responsible in the event an enterprise is not registered.

In special circumstances other persons may be authorized and/or obliged to see to the registration of an enterprise. The Chamber of Commerce can advise you on these circumstances.

Registration forms

The registration forms can be downloaded from the Chamber of Commerce website. As a statutory requirement, all forms are in Dutch and have to be completed in Dutch. Translations in English of forms 6, 11 and 13 are available to assist you while filling in the Dutch form to be handed in.
Registration is not free of charge. When you register a business, a fee will be due for the calendar year the enterprise is registered in. After that initial year, an annual fee will be charged in the first quarter of each year. The total sum of this contribution depends on the legal form.

After registration

Once the enterprise has been registered, it is the owner or partner’s responsibility to keep the information up-to-date. With a BV the manager authorised to act on behalf of the BV is responsible.

Permits and Licences

Most business activities can be performed without any permits or licences, but for some activities, like catering business, transport or taxi firm, you do need a licence. And an environmental permit may be required if your products or business operations negatively affect the environment. Permits and licences can be applied for at the municipality or at the provincial authorities.

Check how you can use your degree or diploma for your business in the Netherlands. International Credential Evaluation: http://www.idw.nl/international-credential-evaluation.html

Some sectors require registration with an industry board or a product board. Registration is a statutory requirement, based on the Act on Business Organisations. An industry board is a kind of interest group for a specific sector. The same applies to a product board, which includes all enterprises in a production chain, from producers of raw material to manufacturers of end products.

Termination / dissolution of the enterprise

When transferring or selling your company, you will have to comply with a number of rules and regulations. You should also enter information about the sale into the Trade Register and reach a settlement with the Tax and Customs Administration. A business transfer within the family involves several other tax aspects.

Expatica will publish Becoming a self-employed entrepreneur the Netherlands (part 1) on Sunday 27 February.

Chambers of Commerce
The Dutch Chambers of Commerce provide information on starting a business, legal forms, registration in the trade register, international trade etc. We have accumulated knowledge, contacts and partnerships, which makes it the essential reference point for every firm doing or seeking to do business.

Drop by for specific information
Apart from general information, the Chambers of Commerce will be glad to provide you with further details regarding your specific position: either at the start of your business or while running it.

If you are located and/or interested in the Region Amsterdam:
Do call 020-5314684 for a consultation with one of our specialists of the Bedrijfsvoorlichting department.

Lucky Lottery Systems How to Know Which Winning Lottery System to Try

I cant actually call myself the definitive source on the subject of which winning lottery method to try because I havent personally tried any winning lottery system yet. I havent won a mega lottery jackpot and this article is not a testimonial of the various programs. But the subject interests me and I want to share my opinions.

I think that Im most of the worlds email lists and Ive recently received two mail outs that tweaked my further reading and thoughts on the subject matter. The first I received {spoke of winning the lottery by the law of attraction.

Perhaps youve seen or explored this avenue: the law of attraction used to be a very hot topic and a large number of Internet products are still rooted on principles expressed in The Secret.
Winning Lottery Jackpots using the Law of Attraction The law of attraction works. I can attest to this from my own experience and I deem myself an expert on attracting but I wonder if it works specifically for lottery wins. I suppose that it must but the law of attraction needs absolute faith and therein is the problem.

Think of the law of attraction as being similar to faith healing. The healing doesnt happen without the faith and similarly, the law of attraction will not attract anything beneficial unless you really believe that it will. To perform as it can, the law of attraction needs you to think of it as a law that is as unbreakable as the law of gravity. Can you manage the total belief in a law of attraction winning lottery system? Bearing in mind that any slight wavering in belief nullifies the possibility.

Winning Lottery Jackpots using a Mathematical Formula The other email offer I received was one suggesting that a math teacher had a lottery winning formula for sale. Those who know me may think this type of lottery winning system would be the last one I would use or suggest, but lets look at this objectively.

Even if a numerical system existed to correctly pick winning numbers, then the more people that used the same formula to get exactly the same number sequence would dilute the value of the prize. (This humorously happened in the movie Bruce Almighty). On the other hand, mathematics is always the truth because numbers are not capable of falsehood. Im reminded of a very short science fiction story I read about all the computers being finally linked together to answer the question “Is there a God?” And the amazing computer answered, “Now there is.”

So here is my thinking on this articles topic of how to pick which winning lottery system to buy.

Either try both together, or use neither.
The best chance of winning a big lottery jackpot is with the law of attraction: of that I am certain. But your best way of gaining the degree of certainty required to initiate the law of attraction, is to have something tangible and believable like a proven mathematical lottery winning formula working for you. For the optimum chance of winning a lottery jackpot you would be using the law of attraction to get it and the mathematical formula can focus your mind to do it.

The universe is not random and almost nothing in it is truly random either. Something tips every balance and why any given number comes up in a lottery winning result has been predetermined.

I said either use both the law of attraction lottery program and employ the math professors lottery winning formula, or to employ neither. Ill rephrase it a bit.