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Stopping or pausing as a freelancer: what to arrange fiscally?
Written by Ilias3 min read
Sometimes you decide to stop your business, or pause it temporarily. In both cases there are fiscal matters to arrange, otherwise you keep obligations you no longer want. This article explains what to watch for when stopping or pausing.
What do you arrange when stopping?
If you stop permanently, you deregister with the KvK, which passes this on to the tax authorities. You file a final VAT return and a closing income tax return. Any business assets that go to private or are sold must be settled fiscally. Cessation profit can arise on which you pay tax.
What is cessation profit?
When ending your business, cessation profit can arise, for example from the sale of business assets or the settlement of reserves. You pay tax on that profit. There's a cessation deduction that can partly soften this. Have this calculated carefully, because it can concern substantial amounts.
Can you pause your business?
If you want to stop temporarily, for example due to personal circumstances, you don't always have to deregister immediately. You can put your business on a low burner for a while. Keep in mind that you may then no longer meet the hours criterion, so you miss deductions such as the self-employed deduction.
What's sensible to do?
Whether you stop or pause, it's wise to map out the fiscal consequences in advance. Incorrect settlement can lead to unexpected tax or missed benefits. Get advice on the best moment and the right steps, so you close or pause neatly and without surprises.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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