Netherlands Closing a Business Guide

Closing an Eenmanszaak (Sole Proprietorship)

• Deregister from KvK: The eenmanszaak is closed by deregistering from the Handelsregister (KvK). The sole proprietor files an uitschrijvingsformulier (deregistration form) with the KvK. Deregistration is free and can be done online or in person. After deregistration, the KvK sends a confirmation — the sole proprietor must forward this to the Belastingdienst.
• Cancel BTW identification and file final return: The sole proprietor must cancel the BTW identification number (omzetbelastingnummer) with the Belastingdienst — this is done by filing the opgaak staking (cessation notification) via the Belastingdienst portal. The final BTW-aangifte (VAT return) must be filed for the period up to the closure date. If the sole proprietor had the KOR (Kleineondernemersregeling) exemption, the KOR must be terminated.
• Final income tax return: The sole proprietor must file the final income tax return (aangifte inkomstenbelasting) for the year of closure. The closing balance (slotbalans) must be prepared, showing the final profit. Any stakingswinst (closure gain) — the capital gain from selling business assets — is taxed in box 1 at progressive rates. The sole proprietor can apply the stakingsaftrek (closure deduction) — a deduction of €3,630 (2026) on the stakingswinst, reducing the tax on the closure gain.

Liquidating a BV or NV

• Notariële akte van ontbinding: The BV or NV must be dissolved by a notariële akte van ontbinding (notarial deed of dissolution) — a civil-law notary prepares and registers the deed with the KvK. The dissolution takes effect from the date of the deed. The bestuurder must publish a notice of dissolution in the Staatscourant (Government Gazette) — this triggers the waiting period for creditors to file claims. The minimum waiting period is two weeks from the publication date.
• Vereffening — winding up: The bestuurder acts as the vereffenaar (liquidator) — the liquidator must: (a) collect all assets and pay all debts, (b) prepare the slotrekening (final account) showing the asset distribution, (c) file the final corporate tax return (aangifte Vpb) for the liquidation period (the period from the last tax return to the dissolution date), and (d) file the slotverklaring (final declaration) with the Belastingdienst. If the company has no debts after liquidation, the bestuurder can declare that the company has no assets and no liabilities (the vereffening is simplified). If the company has debts exceeding assets (insolvent), the bestuurder must apply for faillissement (bankruptcy) — see our Insolvency and Bankruptcy Guide →.
• Bestuurdersaansprakelijkheid: The bestuurder is personally liable for unpaid taxes (loonbelasting, BTW) and social security contributions if the company is dissolved without properly settling the tax debts. The liability arises under Article 36 IW 1990 (Invorderingswet) — the bestuurder can be held jointly and severally liable for all unpaid taxes. The bestuurder must file all outstanding tax returns and pay all tax debts before the dissolution is final.

Slotverklaring and Final Tax Returns

• Slotverklaring (final declaration to Belastingdienst): The company must file a slotverklaring with the Belastingdienst — declaring that all BTW returns have been filed and all BTW has been paid or that the BTW-nummer can be cancelled. Without the slotverklaring, the company remains registered for BTW purposes and must continue filing nil returns.
• Final BTW return: The laatste BTW-aangifte (final VAT return) must be filed within one month of the dissolution. The return covers the period up to the dissolution date. If the company has a BTW-nummer sticker (the physical BTW identification card), it must be returned to the Belastingdienst.
• Final Vpb return: The final corporate tax return (aangifte Vpb) must be filed for the liquidation period — this is typically a short period (the months from the last full tax year to the dissolution date). The liquidation profit (liquidatieoverschot) — the amount distributed to shareholders in excess of paid-up capital — is subject to 15% dividend withholding tax (the slotuitkering — final distribution). The company must withhold the dividendbelasting and pay it to the Belastingdienst.

Record-Keeping After Closure

• 7-year retention: The administratiebewaarplicht (fiscal record-keeping obligation) under Article 52 AWR requires the company to retain all administrative records for 7 years after the tax year of closure. This includes: financial statements, tax returns, contracts, invoices, bank statements, and the accountant's working papers. The records must be stored in a retrievable format (paper or digital). The Belastingdienst can request records up to 7 years after closure for a navordering (additional assessment).

For the company forms and the notarial dissolution procedure, see our Company Forms Guide →. For the DGA's personal liability and the gebruikelijk loon, see our DGA Guide →. For the corporate tax return and liquidation profit treatment, see our Corporate Tax Guide →. For bankruptcy proceedings (faillissement) as an alternative to voluntary liquidation, see our Insolvency and Bankruptcy Guide →.