Selling your business or part of it
If you are selling your business of part of it, you must calculate the stakingswinst (discontinuation profit, only available in Dutch). The discontinuation profit is the difference between the selling price and the book value of your business on the date of transfer. You have to pay tax on the discontinuation profit, but you may be eligible for business discontinuation relief (stakingsaftrek).
For more information on selling your business, please visit business.gov.nl or ondernemersplein.nl.