Business discontinuation relief
Have you ended your business, for instance by selling it? It means that you must pay tax on the discontinuation profit (stakingswinst). The discontinuation profit is reduced by discontinuation relief (stakingsaftrek). The relief equals the discontinuation profit but it has a maximum of € 3,630.
You are not allowed discontinuation relief on the profit you gain as a medegerechtigde (co-title holder, only available in Dutch).
You are only allowed the maximum amount of the discontinuation relief once in your lifetime. However, if you did not make use of the full amount during an earlier business discontinuation, you may use the remainder for a later business discontinuation.
The calculations for the discontinuation profit are complex, which is why it is wise to seek advice.
In certain cases, you do not have to pay all or part of the tax on the discontinuation profit. Under certain conditions, you can make use of a so-called doorschuiffaciliteit (transfer facility, only available in Dutch).
- Extra lijfrentepremieaftrek bij staking (Deduction of extra annuity premiums upon discontinuation, only available in Dutch)