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Fiscal retirement reserve (FOR) cancelled

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versieEffective date: 1 January 2023

What changes?

Do you have a fiscal retirement reserve (fiscale oudedagsreserve, FOR)? From 2023, you can no longer build up a retirement reserve. The government is cancelling the retirement reserve to prevent entrepreneurs from using the fiscal retirement reserve to get tax relief.

For whom?

  • entrepreneurs for income tax purposes, with a fiscal retirement reserve


The change in law is expected to enter into effect on 1 January 2023

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

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