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The self-employed and their clients
To constitute as a self-employed professional the number of clients may be of importance. In this text we will explain how the Tax authorities determine if you are a self-employed professional and that the number of clients can effect this qualification.
How far can the tax authorities go in requesting information?
What is your information obligation? On the grounds of art. 47 clause 1 AWR everyone is obligated to provide and make available the data and information that may be of importance for the taxation. The designated information must be, on the grounds of art. 49 clause 1 AWR made available...
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2014