31 December 2023 Add expertise tag Add service tag Add country tag
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The conditions for the liquidation deduction

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 (2023 & 2022), 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.