The liquidation deduction (stakingsafrtrek)
Last updated:
18-11-2021
At most once in a lifetime an individual entrepreneur is eligible for the liquidation deduction (in Dutch: "stakingsaftrek"). This means that this individual will be allowed a tax deduction for the levy of the income tax in the Netherlands in case of liquidation of the enterprise).
The amount of the liquidation deduction is € 3,630 (2021), but no more than the profits realized with:
- the liquidation of one or more enterprises;
- the amount of the release of a FOR after facilitated rollover or conversion of an enterprise.
| The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466. |