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Draft Law on Tax Evasion: 5 Examples for Freelancers

The draft law on tax evasion is one of the most critical current issues. In this context, we present five examples that span various sectors of freelance professional activity, highlighting the potential implications of the draft law on the tax situation of professionals.

  • Oil Painter since 2007 with a turnover of €43,458: Declaring profits of €4,859, previously paying a tax of €438 and a business tax of €650. Under the new taxation system, the taxable income will rise to €19,165 (€14,196 + 35% increase based on activity code), and the tax will increase to €2,916 (+€1,828).
  • New Lawyer starting in 2022 with a turnover of €17,140: Previously declaring profits of €5,548 and paying a tax of €499, with no business tax. Under the new system, the taxable income will amount to €10,920, and the tax will be zero for the years 2023 and 2024 (2nd and 3rd years of operation). In 2025 (4th year), the tax will be 33% of the corresponding amount, i.e., €364. In 2026 (5th year), the tax will be €856 (67% of the corresponding tax), and from 2027 onwards (6th year), the tax will amount to €1,102.
  • New Retail Coffee Business Owner starting in 2022 with a turnover of €28,253: Declaring employee profits of €0 and having zero tax and business tax. Under the new system, the taxable income will be €11,716, and the tax will be zero for the years 2023 and 2024 (2nd and 3rd years of operation). In 2025 (4th year), the tax will be 33% of the corresponding amount, i.e., €422. In 2026 (5th year), the tax will be €856 (67% of the corresponding tax), and from 2027 onwards (6th year), the tax will amount to €1,278.
  • Plumber since 2009 with a turnover of €40,510: Previously declaring profits of €6,155, having zero tax, and not being subject to business tax. Eligible for a 50% reduction due to residence on an island with fewer than 3,100 inhabitants or in a village with fewer than 500 inhabitants. Under the new system, the taxable income will be €7,290 (€14,196 + €383 due to wage costs – 50% due to residence), and the tax will be €656.
  • Carpenter since 1997 with a turnover of €24,591 in a village with fewer than 500 inhabitants: Declaring profits of €3,404, previously paying a tax of €306 and zero business tax. Under the new tax system, the taxable income will be €7,098 (50% of €14,196), and the tax will be €639 (+€332).

* The taxes mentioned in the examples of the new system do not include the business tax, which is reduced from 2024 onwards and subsequently abolished.

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