How do I cease my short-term rental activity?
Deregistration must follow a specific order:
- Return operating permit (district municipality) — FIRST!
- IFA deregistration (municipality) — only if no tax debt
- Building tax deregistration — full year amount still payable!
- NAV lump-sum tax deregistration — declare in the 2353 income tax return (NOT the T101 form, which is only for registering new activities!)
- NTAK registration deletion — only if all days are closed in the system
IMPORTANT: If you return your permit, you can only get a new one under the NEW, typically much stricter rules! During the 2025–2026 moratorium, no new permits are issued at all — so the suspension option is especially important: keep the permit, pay fixed taxes, but don't operate.
This summary is for general information and does not constitute tax or legal advice. Before making a decision about your own situation, consult your accountant or tax advisor.
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