Monthly income from persons’ own enterprise (from 01-01-1999)

Description

This bus component contains for persons the calculated monthly amounts of income from own company (profit/loss) based on the annual tax amount from the income tax return. More information on how to access the data: > https://www.cbs.nl/nl-nl/onze-diensten/maatwerk-en-microdata/microdata-zelf-onderzoek-doen ### Methodology The file is of the bus type. For a bus, dates are linked to states (the entity’s attribute values set). If the state of an entity changes, a new record is created with the initial validity of the date on which the change in attribute values occurred. The old record is then closed by supplementing the final validity.The file is based on declarations of income from own company. These are always annual amounts. Because the income tax does not provide information about the start date and end date of the activity of a self-employed person, it is assumed that the self-employed persons have worked the whole year unless the person in question has died (information from the DPA).If the self-employed person has died, the final validity of the record is equated to the death date.The income from own company, i.e. annual amounts, are divided over the months. The monthly amounts are therefore artificially determined and do not concern real ‘measurements’. Examples:VB 1. A self-employed person reported an amount of EUR 24000 in 2008 and 2009. In both 2008 and 2009, the monthly amount was EUR 2000. This is represented in the file by a record with initial validity 20080101 and final validity 20091231 and a monthly amount of EUR 2000.VB 2. A self-employed person reported an amount of EUR 36000 in 2008 and EUR 24000 in 2009. In 2008, the monthly amount was EUR 3000 and in EUR 20092000. This is represented in the file by two records, one with initial validity 20080101 and final validity 20081231 and a monthly amount of EUR 3000 and a subsequent record with initial validity 20090101 and final validity 20091231 and a monthly amount of EUR 2000.VB 3. A self-employed person has a profit of EUR 10000 in 2006. He/she died on March 15, 2006 according to the GBA. The EUR 10000 was earned in 74 calendar days. March is allocated a monthly amount of 15/74 x 10000 = EUR 2027. The remainder (EUR 7973) is allocated equally to the months of January and February: EUR 3986 each month. In the file this is represented as follows: a record with the initial validity of 20060101 and final validity 20060228 and a monthly amount of EUR 3986 and a record with the initial validity of 20060301 and final validity 20060315 and a monthly amount of EUR 2027. ### Population The population of the bus component consists of all persons who have reported income from their own company via the Income Tax. In addition, as of the 2011 reporting year, it concerns persons who belonged to the population of the Netherlands on 1 January of the year.

Resources

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Tags

  • microdata
  • winst
  • data-governance-act
  • inkomsten-eigen-onderneming
  • odissei
  • dga

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