Retirement reserve
You can no longer build up a fiscal retirement reserve (fiscale oudedagsreserve, FOR). The government has terminated the retirement reserve to prevent entrepreneurs from using the retirement reserve to get tax relief.
What was the retirement reserve?
If you own a business in the Netherlands, you could accrue a retirement reserve (oudedagsreserve) (in Dutch) by setting aside part of your profit every year. By doing so, you could postpone paying taxes over this amount until retirement.
How to settle?
Since 1 January 2023 you can no longer build up a retirement reserve. The Netherlands Tax Administration provides more information on how to settle and how to add to your existing retirement reserve (in Dutch).