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Answers to the questions business owners ask us.

Practical articles on accounting, staff and tax. Backed by sources and written for business owners.

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Business advicemarketing and communications

Influencer marketing for a client: which advertising rules apply, and is your agency liable?

If an influencer receives money, products, a discount code or an invitation for a post, that post is advertising. It must be recognisable, with a label such as #ad or paid partnership at the start of the text and in the video itself. Under the Advertising Code the advertiser and the influencer are both responsible, and the advertiser must make an active effort. An agency does well to include that duty in every contract and every briefing.

10 min read

Business advicemarketing and communications

Who owns the work? Copyright from freelancer to agency to client, and AI images

A logo, text or photo that a freelancer makes for your agency stays with the freelancer. Copyright only passes with a written deed, and only for what is expressly stated in it. So the agency cannot transfer more to the client than it has received itself. For images made almost entirely by AI, it is uncertain whether there is any copyright at all. And since 2 August 2026 a deepfake must be recognisable as AI.

8 min read

HR and payrollmarketing and communications

Graphic Media cao and PGB pension fund: does your agency fall under them if you print or make signage yourself?

For advertising, communication and design agencies there is no generally binding collective agreement and no mandatory pension fund. The exception lies in your own production. The Graphic Media cao is generally binding until 31 December 2027 and covers digital printing for third parties, screen printing, prepress and signage businesses, among others. If you fall under it, the mandatory PGB pension also applies: a 22.65% premium, of which the employer pays 13.64%.

8 min read

HR and payrollmarketing and communications

Hiring a freelance photographer, designer or copywriter: what changes after 31 December 2026?

From 31 December 2026 a low hourly rate creates a presumption of an employment contract. The law states at most € 36 per hour, the government states € 38. For an agency that hires photographers, designers and copywriters, what counts is what a day rate or project price works out to per hour. In addition, from 2027 the Belastingdienst returns to normal enforcement of how a freelancer works in your team.

11 min read

Financial administrationmarketing and communications

Photography, stock images and licences: expense or investment, and which records do you keep?

A stock photo for one campaign or a subscription to an image library is booked as an expense. If you buy rights that you use for several years, it is an intangible business asset that you depreciate, for tax purposes at most 20% a year. If you pass images on to a client, it is usually your own turnover with VAT. And a photo without a licence cost a website € 198.75 per photo plus costs in a case before the subdistrict court.

10 min read

Taxmarketing and communications

Paying influencers and content creators: which invoice, which VAT, and when payroll tax?

An agency that pays influencers deals with three kinds of creators. A creator with a business sends an invoice with 21% VAT, a creator using the small business scheme sends an invoice without VAT, and a creator without a business has income from other work. If the creator is based abroad, the VAT is reverse-charged to you. If you pay without a VAT invoice and you have staff, you report the payment to the Belastingdienst before 1 February.

10 min read

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