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The calculation that pays off

When a company is liquidated, a liquidation bonus is distributed. The standard withholding tax rate for this is 30%. However, by cleverly utilizing specific tax regimes, this rate can be significantly reduced:

  1. Liquidation Reserve: Did you proactively "park" profits in a liquidation reserve? If so, no further withholding tax is due on that portion upon final termination. You only paid a 10% anticipatory tax at the time the reserve was created.
  2. VVPR-bis: While it is often thought that VVPR-bis cannot be applied to a liquidation bonus, it can play a vital role in the overall planning for ordinary dividends prior to the official closure.

Timing is everything

Choosing the best path depends entirely on your timing. For example, creating a liquidation reserve prior to dissolution requires strict chronology in reporting and tax filings.

Get the most out of your settlement

We analyze your specific situation and calculate which path is most advantageous for you. Saving 20% during a liquidation is often the direct result of proactive, notably different advice.