Specific Challenges for ZZP'ers
For self-employed individuals, both favourable and unfavourable opportunities for business growth or bankruptcy are discounted. Article 6:97 DCC includes lost profits, including hypothetical turnovers. Judges estimate via financial statements and market analyses.
Supreme Court judgment of 15 February 2019 (ECLI:NL:HR:2019:219) requires balancing entrepreneurial risks. A 50% growth opportunity halves the claim.
Calculation Practice
The use of discounted cash flow models applies probabilities. Tax advice calculates net losses. Victims prove with business plans; the opposing party with sector data.
This prevents excessive claims and acknowledges entrepreneurial uncertainties.