<p>&nbsp;<span style="-webkit-text-stroke-width: 0px; background-color: white; color: #343434; display: inline; float: none; font-family: Roboto; font-size: 18px; font-style: normal; font-variant-caps: normal; font-variant-ligatures: normal; font-weight: 300; letter-spacing: 0.04px; orphans: 2; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px;">Per 2023 kun je de<span>&nbsp;</span></span><a href="https://ondernemersplein.kvk.nl/oudedagsreserve-stopt/" style="-webkit-font-smoothing: antialiased; -webkit-text-stroke-width: 0px; background-color: white; box-sizing: inherit; color: #0070b9; font-family: Roboto; font-size: 18px; font-style: normal; font-variant-caps: normal; font-variant-ligatures: normal; font-weight: 300; letter-spacing: 0.04px; margin: 0px; orphans: 2; padding: 0px; text-align: start; text-decoration: underline; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px;" target="_blank">fiscale oudedagsreserve (FOR)</a><span style="-webkit-text-stroke-width: 0px; background-color: white; color: #343434; display: inline; float: none; font-family: Roboto; font-size: 18px; font-style: normal; font-variant-caps: normal; font-variant-ligatures: normal; font-weight: 300; letter-spacing: 0.04px; orphans: 2; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px;"><span>&nbsp;</span>niet meer opbouwen. Zo’n 300.000 ondernemers hebben tot 2023 een FOR op de balans staan. Deze eerder opgebouwde FOR-reserves blijven staan en mogen volgens de oude regels worden afgewikkeld. Door het gebruik van de FOR hoefde je over een deel van je winst geen belasting te betalen. De FOR geeft je belastinguitstel. Met de gereserveerde bedragen kun je bijvoorbeeld een lijfrente aankopen die uitkeert als je met pensioen gaat. Belastingheffing vindt dan plaats over de uitgekeerde lijfrentetermijnen. Stop je met ondernemen en heb je nog een FOR op de balans staan? Dan moet je belasting betalen over het FOR-bedrag. Er zijn<span>&nbsp;</span></span><a href="https://www.kvk.nl/advies-en-informatie/financiering/de-for-verdwijnt-wat-nu/" style="-webkit-font-smoothing: antialiased; -webkit-text-stroke-width: 0px; background-color: white; box-sizing: inherit; color: #0070b9; font-family: Roboto; font-size: 18px; font-style: normal; font-variant-caps: normal; font-variant-ligatures: normal; font-weight: 300; letter-spacing: 0.04px; margin: 0px; orphans: 2; padding: 0px; text-align: start; text-decoration: underline; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px;" title="De FOR verdwijnt, wat nu?">alternatieven voor pensioenopbouw</a><span style="-webkit-text-stroke-width: 0px; background-color: white; color: #343434; display: inline; float: none; font-family: Roboto; font-size: 18px; font-style: normal; font-variant-caps: normal; font-variant-ligatures: normal; font-weight: 300; letter-spacing: 0.04px; orphans: 2; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px;">.</span></p><p><span style="-webkit-text-stroke-width: 0px; background-color: white; color: #343434; display: inline; float: none; font-family: Roboto; font-size: 18px; font-style: normal; font-variant-caps: normal; font-variant-ligatures: normal; font-weight: 300; letter-spacing: 0.04px; orphans: 2; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px;"></span></p><div class="separator" style="clear: both; text-align: center;"></div><div class="separator" style="clear: both; text-align: center;"></div><div class="separator" style="clear: both; text-align: center;"></div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjwP5Iu0296Ibj7wWertM0tCbybyP30mePyCQjz64NpYbmTOOoNkppiyCoCAGTAB0AThA9ybCG0QPdglFjF38OoO2zanyDdFrOY_kNlGcLWJcsSvIL9PxoaE1tej4UZInrh6WXaWG0F0_ev7-0SZdrrem4GpcplkJPjO_yxVREp3jJkZzIJBRae-3Eh/s1145/77.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="311" data-original-width="1145" height="87" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjwP5Iu0296Ibj7wWertM0tCbybyP30mePyCQjz64NpYbmTOOoNkppiyCoCAGTAB0AThA9ybCG0QPdglFjF38OoO2zanyDdFrOY_kNlGcLWJcsSvIL9PxoaE1tej4UZInrh6WXaWG0F0_ev7-0SZdrrem4GpcplkJPjO_yxVREp3jJkZzIJBRae-3Eh/w320-h87/77.jpg" width="320" /></a></div><p></p><p></p><p>&nbsp;</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bron: kvk</p><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgOp8h8y8rLT8dQ06R84EYL43731xt2sNiRO-UebQG56LRdHjxVoCA4sZSiF4wbiOzFkwABELWa4j6f30Ob54NfqURbekwLOWJkCTK3PYCMj5Bt3hYXy0J0D0o_Ji55DTrvC3OSOJhuhd_YUa3ZZ_AMWNpVCIzd176qGH0sCNMy0Jxh5Kl_7V-4Oedf/s1200/kvklogo_houvastvoorondernemers.png" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="628" data-original-width="1200" height="107" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgOp8h8y8rLT8dQ06R84EYL43731xt2sNiRO-UebQG56LRdHjxVoCA4sZSiF4wbiOzFkwABELWa4j6f30Ob54NfqURbekwLOWJkCTK3PYCMj5Bt3hYXy0J0D0o_Ji55DTrvC3OSOJhuhd_YUa3ZZ_AMWNpVCIzd176qGH0sCNMy0Jxh5Kl_7V-4Oedf/w205-h107/kvklogo_houvastvoorondernemers.png" width="205" /></a><p></p>

Opbouw fiscale oudedagsreserve is gestopt (1 januari 2023)

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