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Cissapoel
Verberg

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

vraag

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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