Stopping your business: stakingswinst and stakingsaftrek
When you close your business, settle hidden reserves and goodwill with stakingsaftrek. Learn how to lower the tax bill and defer it with a stakingslijfrente.
When you stop working as a freelancer, the tax office doesn't simply let you walk away. You must settle anything of value your business still has—hidden cash reserves, goodwill, or equipment worth more than you've depreciated—and pay tax on it. The stakingsaftrek is a deduction designed to ease that blow. This guide explains what you must declare when you cease, how much relief you get, and how a stakingslijfrente can spread the tax pain across future years.
What is stakingswinst?
Stakingswinst is the taxable profit you must declare in the year you stop. It's the total value of anything your business owns that is not accounted for in the ordinary profit of that final year.
Settling your business
Examples of stakingswinst
- Cash reserves: You've set aside €50,000 for taxes, buffer, and pension over the years. On cessation, this is taxable as profit (though much of it was already taxed as you earned it—see the relief section below).
- Equipment and stock: A printer, furniture, or inventory worth €10,000 that you've only depreciated by €6,000 will trigger a stakingswinst of €4,000 (the restwaarde).
- Goodwill: If you sell the business to someone and they pay €20,000 for "the business" above the value of assets, that premium is stakingswinst.
- Silent reserves: Any hidden appreciation in assets (a domain name bought for €100 that is worth €5,000, a website that has traffic value).
- Unconsumed FOR: If you still had an oudedagsreserve (FOR) that was abolished in 2023, any remaining balance must be settled and is fully taxable as stakingswinst.
The challenge
Unlike ordinary business profit (which you've built gradually and have deductions for), stakingswinst can arrive as one large lump in a single tax year. This can push you into a higher tax bracket or result in a surprisingly large bill. That's where relief comes in.
Stakingsaftrek: the deduction
The stakingsaftrek is an automatic deduction applied against stakingswinst. The amount depends on the year you stop and has been gradually reduced:
- 2024 and earlier: €60,000 (fully fixed amount)
- 2025: €45,000
- 2026: €30,000
- 2027 onwards: €15,000
Hedge your year—check the latest
These thresholds can shift. Always confirm the current year's amount with the Belastingdienst or your tax advisor before filing your cessation return, as legislation can change.
So if you stop in 2026 with €50,000 in stakingswinst, you deduct €30,000, leaving €20,000 as taxable profit. That €20,000 is then taxed at your marginal rate (around 37–49.5%, depending on your income bracket).
Who qualifies?
You can claim the stakingsaftrek if:
- You are an entrepreneur under Dutch tax law (passed the urencriterium or similar test).
- You are closing your sole proprietorship or partnership (eenmanszaak, VOF).
- You have been active for at least 1 year before cessation.
The deduction is automatic—you do not need to apply separately. It simply reduces the taxable stakingswinst on your final tax return.
Spreading the burden: the stakingslijfrente
Even after the stakingsaftrek, you may still owe a significant amount of tax on stakingswinst. A stakingslijfrente is a special annuity contract that allows you to defer paying the tax over your lifetime (or a fixed term).
How it works
Instead of paying the full stakingswinst tax in the year you stop, you buy an annuity with a portion of your settlement proceeds. The Belastingdienst allows you to deduct the premium you pay into the stakingslijfrente from that year's taxable income. This converts a lump-sum tax bill into a stream of smaller deductions across future years.
It doesn't eliminate the tax—it delays it
A stakingslijfrente is tax deferral, not tax avoidance. The tax is still due; you simply spread it out. If you pass away before the annuity matures, your heirs inherit the contract and the tax obligation. Plan accordingly.
An outline example
Say you stop in 2026:
- Stakingswinst: €80,000
- Stakingsaftrek (2026): €30,000
- Taxable amount: €50,000
- Tax at 37% marginal rate: €18,500
Without a stakingslijfrente, you owe €18,500 in 2026. With one, you might buy a €50,000 annuity, deduct it from your 2026 income, and then the annuity pays you (or your heirs) over 15–30 years. You spread the tax due on that €50,000 across future years, lowering your 2026 bill significantly.
Key conditions
- You must buy the stakingslijfrente in the same year you stop or very shortly after (within the filing deadline).
- The premium is deductible as a "special deduction" in your income-tax return.
- The annuity must be purchased from an approved provider (usually a bank or insurer).
- You cannot buy one if you are switching to a BV—only sole proprietors and partnerships can claim it.
The final tax return when you stop
When you file your last income-tax return (aangifte) in the year you close, you must:
- Declare all business income up to the closure date (pro-rata if you stop mid-year).
- Declare stakingswinst on a special form (the Belastingdienst provides guidance).
- Apply the stakingsaftrek (it is automatic).
- Declare any stakingslijfrente premium if you buy one (this reduces the taxable amount further).
You will also file a final VAT return, which must account for any goods you keep or transfer at their market value.
Let ZZP Belasting do the maths
Automatic BTW returns, income-tax forecasts and depreciation — from the invoices you already have.
Try it freeStep-by-step: closing your business well
The broader process is covered in our guide on deregistering your business. In brief:
- Settle or sell assets: Sell off stock and equipment, or transfer them to personal use (triggering stakingswinst on the market value).
- Collect outstanding invoices: Chase down all unpaid customer invoices before closing.
- Pay outstanding debts: Clear any business loans or supplier bills.
- Tidy up your records: Archive seven years of invoices, receipts, and ledgers (required by law).
- Deregister at the KVK: File the cessation notice, which triggers your final tax returns.
- File your final returns: Income tax and VAT returns for the year of cessation, including the stakingswinst declaration and (if applicable) the stakingslijfrente claim.
A note on the abolished FOR
If you still had an outdated oudedagsreserve (FOR) when it was abolished in 2023, any remaining balance became stakingswinst and was fully taxable. You could defer it with a stakingslijfrente, but there was no special relief. Read our guide on what happened to the FOR for the full story of that transition.
Building your retirement safety net instead
Many freelancers use the time they are still active to build a pension with a lijfrente (annuity) and jaarruimte (annual tax-deductible room). This spreads tax relief across your working years, so you do not face a single large tax bill on closure. Learn more in our guide to building a pension as a freelancer.
Frequently asked questions
Is the stakingsaftrek the same as an old-age reserve?
Can I avoid stakingswinst by giving the business to someone?
What happens if I stop mid-year?
Do I need a stakingslijfrente, or can I just pay the tax in one lump sum?
Closing your business cleanly and understanding what you owe on the way out is a major milestone. The stakingsaftrek and stakingslijfrente exist to help ease the transition. The key is planning ahead: know your assets, plan your timing, and file your final returns accurately. ZZP Belasting can help you forecast the impact of closure and file your final returns with confidence.