LiquidationStamrecht BV

Liquidation Stamrecht BV

Up until 2014, you could put your severance pay into a stamrecht BV. That was a smart move tax-wise, because it let you delay paying payroll taxes. Many people also used it as a kind of savings pot for later, to fill any pension gaps.

But maybe now you’re ready to move on. The yearly admin and costs might be getting annoying, or your personal situation has changed. No worries – you can simply shut down your stamrecht BV. That means it will be liquidated and dissolved.

First things first: settle with the tax office

Before you can close the BV, you’ll need to settle with the Dutch Tax Authorities. That means calculating the current value of your stamrecht (the amount originally paid into the BV) and paying payroll tax on that amount.

Also, it’s important to check if you (or anyone else) still owe money to the BV—or if the BV owes you something.

Still some profit left in the BV?

Is there still profit left in your stamrecht BV after settling with the tax authorities? Then that profit must be paid out to you as the shareholder. This is called a dividend.

In 2025, the following tax rates apply for income in box 2:

Up to € 67,804 per person (or € 135,608 for fiscal partners): 24.5% tax
Above that amount: 31% tax

The dividend you receive counts as income in box 2 of your personal income tax return.

Steps to close your stamrecht BV

Here’s what needs to happen:

Calculate the current value of your stamrecht.
This is the buyout value of your stamrecht.
Request approval from the Dutch Tax Authorities.
Without their approval, you can’t be 100% sure you’re allowed to cash out your stamrecht.
Pay wage tax.
This is the tax due on the buyout value of your stamrecht.
Draw up an agreement.
This documents the official buyout of the stamrecht.
Have a financial statement prepared up to the moment you close the BV.
This usually covers part of the financial year.
Hold a shareholders’ meeting.
In this meeting, you officially decide to dissolve the BV.
Planning to pay out dividends?
Then you’ll need to file a dividend tax return and pay the tax right away.
Make the decision to dissolve the BV.
Do this during the shareholders’ meeting and record it in a board resolution.
Notify the Chamber of Commerce that your BV has been dissolved.
File a corporate income tax return for the final year.
This can only be done after the year in which the BV was dissolved.
Keep the administration for 7 more years.
This is required by law, even if the BV no longer exists.

Quick and easy? Go for a turbo liquidation

If your stamrecht BV was only used to manage your severance pay and has no assets left, you can go for a turbo liquidation. That means no lengthy process—your BV stops existing immediately.

We can take care of the entire process for you for € 1,395 excl. VAT. That includes everything listed above. The cost is paid by the stamrecht BV and is tax-deductible.

LiquidationStamrecht BV