In Russia, about 20-25 million people are employed in the so-called “garage economy”, i.e. work for yourself and not pay taxes. From 2019, they have the opportunity of becoming self-employed, take advantage of the new tax regime with a lowered rate. What does the status of self-employed and who needs it? How is it different from the status of an individual entrepreneur? And how to become self-employed? Nadia Grosheva discusses the benefits and risks of this status with a lawyer Mikhail Vaccinum.

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