Discontinuation Relief

If you partially or temporarily cease trading, then discontinuation relief [Dutch: stakingsaftrek] may be available. This means that you'll pay less tax on any cessation profit [Dutch: stakingswinst], e.g. revenue generated as part of goodwill. There's a limit to how much discontinuation relief you'll receive.

In some situations, you may be able to deduct cessation profit as an annuity premium [Dutch: stakingslijfrenteaftrek].

Older and Partially Disabled Former Self-Employed Persons Income Scheme Act (IOAZ)

As an older self-employed individual, you may be eligible for benefit under the Older and Partially Disabled Former Self-Employed Persons Income Scheme Act [Dutch: Wet inkomensvoorziening oudere en gedeeltelijk arbeidsongeschikte gewezen zelfstandigen (IOAZ)].

In some cases, partially disabled self-employed individuals may also be eligible for IOAZ benefit.

Social Assistance (Self-Employed Persons) Decree (BBZ)

Financial support may also be available from your local authority as part of the Social Assistance (Self-Employed Persons) Decree [Dutch: Besluit bijstandverlening zelfstandigen (BBZ)] if your income is below social assistance benefit levels. The BBZ offers various options, e.g. loans, credit or wage supplementation.

Your local authority may also be able to provide you with free coaching.

Source:

Contact our Information Desk Mon-Fri 8.30 a.m. - 5 p.m. CET
Call +31 88 585 2222
Contact us