Self-employed practice Page 2 of 2

News, analysis and opinion pieces on self-employed practice published on AGENTE LEX.

15% withholding and form 130: when the self-employed lawyer must file instalment payments

Lawyers who invoice companies and professionals have tax withheld; those who work mostly for private individuals do not. That split decides whether they must file form 130 every quarter. We explain it using the Tax Agency's instructions.

Agente Lex Newsroom18 Oct 2026

Solo and small-firm lawyers

Self-employed contribution in 2026 for lawyers: official brackets, base changes and regularisation

Order PJC/297/2026 set the contribution bases for the self-employed for this year in March, with effect from 1 January. We explain the brackets, the calendar for changing base and regularisation, with the lawyer who practises on their own in mind.

Agente Lex Newsroom18 Oct 2026