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Bedrijfsovername: hoe is earn out fiscaal geregeld? [nabetaling deel koopprijs]


Op dit moment ben ik bezig om een VOF over te nemen, ik ga hiermee zelf verder in een eenmanszaak. Ik betaal een bedrag op voorhand en een deel via earn-out (3 jaar). Hoe is dit fiscaal geregeld? Kan dit meegenomen worden in de afschrijving?


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