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Fiscal reserves

This information is provided by:Tax and Customs Administration, BelastingdienstTax and Customs Administration, BelastingdienstNederlandse versie

Fiscal reserves are amounts of money that you put aside (reserve) and that you can deduct from your profit. There are 3 important fiscal reserves.

Reinvestment reserve in case of the sale, loss, or damage of a company asset

Have you sold a company asset and have you made a profit off it? Or have you received a compensation for a lost or damaged company asset? Then you can put the profit in the reinvestment reserve (in Dutch). You do not need to pay taxes over that profit at that moment. The most important condition is that you have plans to buy another company asset with that money.

Equalisation reserve for high periodic expenses

Do you have high expenses for your company once in a few years? For example, for maintenance of your premises. Then you can use an equalisation reserve (in Dutch). You put aside a certain amount of your fiscal profit, without actually already having spent the money. This way, you are prepared for the costs you are going to have in the future. In the year that you actually make the costs, the equalisation reserve is available for that. This ensures that the costs are divided over multiple year for the Dutch Tax and Customs Administration (Belastingdienst). And you avoid having a very large cost item in one single year.

Fiscal retirement reserve (FOR) for entrepreneurs in the income tax (until the end of 2022)

Are you an entrepreneur for income tax purposes? Then you were allowed reserve part of your profit for your pension. That reserved part is called fiscal retirement reserve (FOR) (in Dutch). As of 1 January 2023, this reserve has been discontinued. You can put the FOR money in another retirement savings product. Or you can leave the built up retirement reserve in place.

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