Student self-employed: taxes and staying fiscally dependent.

Details

• Source: https://www.acerta.be/nl/starters/starten/starten-als-student-zelfstandige/kan-ik-zelfstandige-worden-tijdens-mijn-studie
• Focus: taxes (personal income tax & fiscal dependency)

Summary

If you run a business as a student, two tax questions are usually the most important:

• Do you pay personal income tax? (depends on your overall net taxable income)
• Do you remain fiscally dependent on your parents? (depends on your net means of subsistence)

This page summarises the basic principles and key thresholds mentioned by Acerta.

1) When do you (not) pay personal income tax?

Acerta states that as long as your overall net taxable income in 2026 is not higher than €11,180, you do not pay taxes.

Notes:

• This is about overall net taxable income (not gross revenue).
• Thresholds can change per income year.

2) When do you remain fiscally dependent on your parents?

Acerta states you remain fiscally dependent if your total net means of subsistence do not exceed €12,300.

3) Which income counts?

Acerta stresses that all income counts:

• income as a student job
• income from your self-employed activity

4) Important exception: professional expense for your parents

Acerta explicitly mentions:

• If your income is deducted as a professional expense from your parents’ income, you can no longer be dependent.

5) Specific rules for remuneration via your parents’ company

Acerta lists additional rules if you receive remuneration via your parents’ company:

• up to €2,000: you remain dependent
• more than €2,000: you remain dependent only if the remuneration is at most half of your total gross income (maintenance payments excluded)

Practical checklist

• Track all your income (self-employed + student job + other).
• Check whether you are approaching the €11,180 (tax) or €12,300 (dependency) thresholds.
• If you receive payments from your parents/their company, consider having it reviewed (accountant/Acerta).