{"id":3202,"date":"2020-11-03T11:24:00","date_gmt":"2020-11-03T11:24:00","guid":{"rendered":"https:\/\/www.founders.nl\/stakingswinst-omzetten-in-lijfrente\/"},"modified":"2022-01-26T15:00:26","modified_gmt":"2022-01-26T15:00:26","slug":"stakingswinst-omzetten-in-lijfrente","status":"publish","type":"post","link":"https:\/\/www.founders.nl\/en\/stakingswinst-omzetten-in-lijfrente\/","title":{"rendered":"Convert discontinuation profit into annuity"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3202\" class=\"elementor elementor-3202\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-13bc386 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13bc386\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a6b8ce\" data-id=\"6a6b8ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-93186dd elementor-widget elementor-widget-Text\" data-id=\"93186dd\" data-element_type=\"widget\" data-widget_type=\"Text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"text-widget widget-type-text widget columns-1 text-widget--narrow\">\n            <div id=\"\" class=\"deeplink-anchor\"><\/div>\n            <div class=\"container\">\n                <div class=\"row\">\n                    <div class=\"offset-md-1 col-md-10 offset-lg-2 col-lg-8 offset-xl-2 col-xl-8\">\n                        <div class=\"text-widget__text-wrapper rich-text d-block\">\n                            <p class=\"p1\"><strong>If you work as a sole proprietor and you sell your business or convert it to a BV (private limited company), you\u2019re obliged to calculate profit. You pay income tax on this. Since this profit can be a considerable sum, this can also lead to a considerable amount of tax payable. But there are ways to reduce this tax.<\/strong><\/p><h3 class=\"p1\"><b>Discontinuation profit<\/b><\/h3><p class=\"p1\">The discontinuation profit is the difference between the book value of your company and its actual value. The actual value is the amount for which you can sell the company to any third party. The difference is often in the goodwill. Goodwill in a company is often intangible e.g. a good reputation, network, expected contracts, etc.<\/p><p class=\"p1\">Once the discontinuation profit has been calculated, you pay tax on the difference. If you\u2019re selling your business, this calculation will be quite simple: there\u2019s a difference between the book value and the amount you receive. This amount is what a third party has paid for it. This is the discontinuation profit. Things get a little more difficult when a sole proprietorship is converted to a BV. In this case, a fictitious goodwill and discontinuation profit must be determined on which you pay tax. As we explained in the article Converting a sole proprietorship to a BV, you can opt for a silent transfer to avoid having to pay tax on the discontinuation profit.<\/p><p class=\"p1\">If the discontinuation profit isn\u2019t particularly high, or if you still have losses from previous years that need to be settled, it can be advantageous to opt for a transfer of assets subject to tax. In general, you do have to pay tax on the discontinuation profit in this situation. To reduce the discontinuation profit, you can convert it into annuity.<\/p><h3 class=\"p1\"><b>Converting into annuity<span class=\"Apple-converted-space\">\u00a0<\/span><\/b><\/h3><p class=\"p1\">An annuity is a periodic payment that is paid out as soon as a certain condition arises; usually when you reach retirement age. For this, premiums were paid in the past. The pay-out of the annuity is subject to income tax.<\/p>                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71912b1 elementor-widget elementor-widget-Image tekst\" data-id=\"71912b1\" data-element_type=\"widget\" data-widget_type=\"Image tekst.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"image-text-widget  widget-type-text widget\">\n            <div class=\"container\">\n                <div class=\"row\">\n                                            <div class=\"col-12 offset-md-1 col-md-5 offset-lg-2 col-lg-4\">\n                            <p class=\"p1\">When you make profit on the discontinuation of your business, the law provides a number of options to reduce the tax you pay on this. Everyone is entitled to a discontinuation deduction of \u20ac3,630 which is deducted from the discontinuation profit. Then there\u2019s a deduction of the SME profit exemption (14%) over the remainder of the profit. On what\u2019s left of the profit after all that, you pay income tax. In case of a discontinuation profit of \u20ac200K, you still pay tax on \u20ac168,878 ((200,000-3,630)*86%).<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><p class=\"p1\">Fortunately, there\u2019s the possibility to pay no or less tax on this discontinuation profit at that point. You can convert the profit into an annuity. This means that you can deposit a certain amount in an annuity policy. You don\u2019t pay tax on this at that very moment.<\/p>                        <\/div>\n                        <div class=\"col-12 col-md-5 col-lg-4\">\n                            <img decoding=\"async\" loading=\"lazy\"\n                                 class=\"image d-block w-100\"\n                                 alt=\"Convert discontinuation profit into annuity\"\n                                 src=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/11\/tim-hufner-xit338ueWVI-unsplash-scaled.jpg\"\n                                 srcset=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/11\/tim-hufner-xit338ueWVI-unsplash-scaled.jpg 1707w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/11\/tim-hufner-xit338ueWVI-unsplash-200x300.jpg 200w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/11\/tim-hufner-xit338ueWVI-unsplash-683x1024.jpg 683w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/11\/tim-hufner-xit338ueWVI-unsplash-768x1152.jpg 768w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/11\/tim-hufner-xit338ueWVI-unsplash-1024x1536.jpg 1024w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/11\/tim-hufner-xit338ueWVI-unsplash-1365x2048.jpg 1365w\"\n                                 sizes=\"(max-width: 1707px) 100vw, 1707px\"\/>\n                        <\/div>\n                                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48b6bfc elementor-widget elementor-widget-Text\" data-id=\"48b6bfc\" data-element_type=\"widget\" data-widget_type=\"Text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"text-widget widget-type-text widget columns-1 text-widget--narrow\">\n            <div id=\"\" class=\"deeplink-anchor\"><\/div>\n            <div class=\"container\">\n                <div class=\"row\">\n                    <div class=\"offset-md-1 col-md-10 offset-lg-2 col-lg-8 offset-xl-2 col-xl-8\">\n                        <div class=\"text-widget__text-wrapper rich-text d-block\">\n                            <p class=\"p1\">You only pay income tax when the annuity is paid out. This provides you with a temporary tax deferral, so you won\u2019t run into liquidity problems.<\/p><p class=\"p1\">The amount of discontinuation profit you\u2019re allowed to convert into an annuity depends on your age. Simply put: the older you are when discontinuing the business, the higher the annuity deduction. This can even add up to \u20ac443,059.<\/p><p class=\"p1\">Taking everything that\u2019s mentioned in this article into account, it appears that, even if you make a high discontinuation profit, you won\u2019t immediately have to pay tax on this when you apply the various schemes available.<\/p>                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>If you work as a sole proprietor and you sell your business or convert it to a BV (private limited company), you\u2019re obliged to calculate profit. You pay income tax on this. Since this profit can be a considerable sum, this can also lead to a considerable amount of tax payable. But there are ways to reduce this tax.<\/p>\n","protected":false},"author":5,"featured_media":2058,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[211,212,213,169,179,184,189],"class_list":["post-3202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","tag-belastingdienst-en","tag-stakingswinst-en","tag-lijfrente-en","tag-bv-en","tag-omzetten-en","tag-onderneming-en","tag-belasting-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Convert discontinuation profit into annuity - Founders<\/title>\n<meta name=\"description\" content=\"Wanneer je een eenmanszaak hebt en je verkoopt de onderneming of je zet deze om in een bv moet je winst berekenen.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.founders.nl\/en\/stakingswinst-omzetten-in-lijfrente\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Convert discontinuation profit into annuity - Founders\" \/>\n<meta property=\"og:description\" content=\"Wanneer je een eenmanszaak hebt en je verkoopt de onderneming of je zet deze om in een bv moet je winst berekenen.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.founders.nl\/en\/stakingswinst-omzetten-in-lijfrente\/\" \/>\n<meta property=\"og:site_name\" content=\"Founders\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-03T11:24:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-01-26T15:00:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/01\/matthew-bennett-78hTqvjYMS4-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Founders\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Founders\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.founders.nl\/en\/stakingswinst-omzetten-in-lijfrente\/\",\"url\":\"https:\/\/www.founders.nl\/en\/stakingswinst-omzetten-in-lijfrente\/\",\"name\":\"Convert discontinuation profit into annuity - Founders\",\"isPartOf\":{\"@id\":\"https:\/\/www.founders.nl\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.founders.nl\/en\/stakingswinst-omzetten-in-lijfrente\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.founders.nl\/en\/stakingswinst-omzetten-in-lijfrente\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/01\/matthew-bennett-78hTqvjYMS4-unsplash-scaled.jpg\",\"datePublished\":\"2020-11-03T11:24:00+00:00\",\"dateModified\":\"2022-01-26T15:00:26+00:00\",\"author\":{\"@id\":\"https:\/\/www.founders.nl\/en\/#\/schema\/person\/6861c5b4198dd89fda5831c0169791cd\"},\"description\":\"Wanneer je een eenmanszaak hebt en je verkoopt de onderneming of je zet deze om in een bv moet je winst berekenen.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.founders.nl\/en\/stakingswinst-omzetten-in-lijfrente\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.founders.nl\/en\/stakingswinst-omzetten-in-lijfrente\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.founders.nl\/en\/stakingswinst-omzetten-in-lijfrente\/#primaryimage\",\"url\":\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/01\/matthew-bennett-78hTqvjYMS4-unsplash-scaled.jpg\",\"contentUrl\":\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/01\/matthew-bennett-78hTqvjYMS4-unsplash-scaled.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.founders.nl\/en\/stakingswinst-omzetten-in-lijfrente\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.founders.nl\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Convert discontinuation profit into annuity\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.founders.nl\/en\/#website\",\"url\":\"https:\/\/www.founders.nl\/en\/\",\"name\":\"Founders\",\"description\":\"Administratie &amp; 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