What is important for a successful company?
The most important factor for a successful company is a clear strategy and positioning, which is derived from the needs and expectations of the customers and prepares the company for future challenges.
What makes an entrepreneur?
The entrepreneur acts according to the basic motive of creating and effecting something. Rather on the basic motive: Entrepreneurs are like engineers. However, they do not construct bridges or buildings, but an “entrepreneurial empire”.
When are you an entrepreneur?
According to the provisions of the Value Added Tax Act, an entrepreneur is someone who carries out a commercial or professional activity independently. The company includes the entire commercial or professional activity of the entrepreneur.
Who is an entrepreneur according to the UGB?
(1) An entrepreneur is someone who runs a company. (2) A company is any long-term organization of independent economic activity, even if it is not aimed at profit.
Is a lawyer an entrepreneur?
Lawyers practice a liberal profession within the meaning of the Income Tax Act, as do doctors, etc. They are therefore entrepreneurs within the meaning of the Sales Tax Act. But: Liberal professions and merchants are mutually exclusive.
Who is an entrepreneur within the meaning of the UStG?
1 UStG is an entrepreneur who carries out a commercial or professional activity independently. Commercial or professional in this sense is any activity that is designed to generate income over the long term.
When does the entrepreneurial activity start?
4.1 Start of entrepreneurial activity Entrepreneurial status begins with the first outwardly recognizable activity aimed at entrepreneurial activity. This means that even preparatory actions are part of entrepreneurial activities.
What is an entrepreneurial activity?
A commercial, professional or entrepreneurial activity is any sustained activity aimed at generating income. If the entrepreneur has only carried out his commercial or professional activity in part of the calendar year, the actual total turnover must be converted into a total annual turnover.
Visit the rest of the site for more useful and informative articles!