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De stakingsaftrek is een aftrekpost waar een ondernemer (onder voorwaarden) recht op heeft.

De voorwaarden om in aanmerking te komen voor de stakingsaftrek zijn:

  • De aftrek geldt voor ondernemers en niet voor medegerechtigden
  • De ondernemer dient in het kalenderjaar winst te hebben behaald met of bij het staken van 1 of meer gehele ondernemingen (stakingswinst)

De stakingsaftrek bedraagt het laagste van de 2 navolgende bedragen:

  • De stakingswinst
  • Een bedrag van â�¬ 3.630 verminderd met eerder genoten stakingsaftrek (maximum bedrag van â�¬ 3.630 geldt dus per ondernemer en niet per onderneming)

Tot en met 2005 bestond naast bovengenoemde stakingsaftrek een tijdelijke stakingsaftrek voor ondernemers die een onderneming staakten waartoe het ondernemerschap vanaf 1 januari 2001 had bestaan.

De stakingsaftrek is een onderdeel van de ondernemersaftrek.

Indien u in aanmerking komt voor de stakingsaftrek dan heeft u wellicht ook recht op: