{"id":3295,"date":"2024-07-19T12:23:37","date_gmt":"2024-07-19T11:23:37","guid":{"rendered":"https:\/\/www.belastingadviseur-eindhoven.nl\/?p=3295"},"modified":"2026-07-08T14:02:18","modified_gmt":"2026-07-08T13:02:18","slug":"calculate-cessation-profits","status":"publish","type":"post","link":"https:\/\/www.belastingadviseur-eindhoven.nl\/en\/kennisbank\/stakingswinst-berekenen\/","title":{"rendered":"Calculate cessation profits"},"content":{"rendered":"<p><strong>Cessation profit<\/strong> is de winst die je behaalt op het moment dat je je onderneming be&euml;indigt. Je rekent dan fiscaal af over de meerwaarde die nog niet eerder is belast. Een goede berekening voorkomt dat je te veel betaalt &mdash; of voor een naheffing komt te staan. Hieronder lees je hoe je stakingswinst berekent in 2026.<\/p>\n<h2>Waaruit bestaat de stakingswinst?<\/h2>\n<ul>\n<li><strong>Hidden reserves<\/strong>: het verschil tussen de boekwaarde en de werkelijke waarde van bedrijfsmiddelen.<\/li>\n<li><strong>Goodwill<\/strong>: de meerwaarde van je onderneming boven de boekwaarde.<\/li>\n<li><strong>Vrijval oudedagsreserve<\/strong>: een eerder opgebouwde fiscale oudedagsreserve valt vrij.<\/li>\n<\/ul>\n<h2>Welke aftrekposten zijn er?<\/h2>\n<ul>\n<li>De <strong>stakingsaftrek<\/strong> verlaagt je belaste stakingswinst eenmalig.<\/li>\n<li>Met een <strong>stakingslijfrente<\/strong> kun je (een deel van) de stakingswinst omzetten in een lijfrente en de belasting spreiden.<\/li>\n<\/ul>\n<h2>Een voorbeeld van de opbouw<\/h2>\n<p>Je telt de stille reserves, goodwill en vrijval van de oudedagsreserve bij elkaar op, trekt de stakingsaftrek en eventuele lijfrente af, en over het resterende bedrag betaal je inkomstenbelasting in box 1.<\/p>\n<h2>Waarom Belastingadviseur Eindhoven<\/h2>\n<p>Wij berekenen je stakingswinst nauwkeurig en benutten alle aftrekposten, voor ondernemers in de regio Eindhoven. Stop je om door te gaan in een bv, lees dan onze uitleg over het <a href=\"https:\/\/www.belastingadviseur-eindhoven.nl\/en\/change-sole-proprietorship-to-bv\/\">eenmanszaak omzetten naar een bv<\/a>.<\/p>\n<h2>Veelgestelde vragen<\/h2>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">Wat is stakingswinst precies?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>De nog niet belaste meerwaarde van je onderneming &mdash; stille reserves, goodwill en vrijval oudedagsreserve &mdash; die je bij be&euml;indiging afrekent.<\/p>\n<\/div>\n<\/details>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">Hoe verlaag ik de belasting?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>Met de stakingsaftrek en door (een deel van) de stakingswinst om te zetten in een lijfrente.<\/p>\n<\/div>\n<\/details>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">In welke box wordt stakingswinst belast?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>In box 1, als onderdeel van je winst uit onderneming.<\/p>\n<\/div>\n<\/details>","protected":false},"excerpt":{"rendered":"<p>What is cessation profit and how do you calculate it? We explain it to you. Find out how you can manage the discontinuation of your company for tax purposes.<\/p>","protected":false},"author":2,"featured_media":5406,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-3295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administratie"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.6 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Stakingswinst berekenen: hoe doe je dat? | Belastingadviseur<\/title>\n<meta name=\"description\" content=\"Stakingswinst berekenen in 2026: stille reserves, goodwill, oudedagsreserve en stakingsaftrek. 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