Discontinuation relief to be reduced and then end
Published by:
Netherlands Enterprise Agency, RVO
< 1 min read
Effective date of this change in law: 1 January 2027
Prinsjesdag 2026 See all changesThere is a plan but the government has yet to decide
The government has proposed a change in rules. The proposal will also be debated in the Lower and Upper Houses of Parliament. The proposal may therefore still change, but it can be helpful to be aware of this in advance.
For whom?
- entrepreneurs who end their business and may use discontinuation relief
What changes?
The government plans to reduce the discontinuation relief from €3,630 to €908 from 1 January 2027. The scheme is expected to end completely in 2030.
If you end your business, for example by selling it, you may make a profit. This is called discontinuation profit (stakingswinst). You must pay income tax on this profit. You may be able to deduct discontinuation relief (stakingsaftrek) from your discontinuation profit. This means you pay less tax on this profit.
When?
- The reduction in discontinuation relief is expected to take effect on 1 January 2027.
- Discontinuation relief is expected to end completely in 2030.