Business succession and transfer schemes BOR and DSR only for a minimum stake of ordinary shares (Withdrawn)

PLease note: this proposed change in law is cancelled. It has been withdrawn in December 2025 (pdf, in Dutch).

What was supposed to change?

Do you inherit, or are you given, shares in a company? Or do you transfer shares in a company? You would only be allowed to use the business succession scheme (BOR) and the transfer scheme (DSR) for ordinary shares. This would mean you could no longer use these schemes for profit-sharing certificates or options, for example. The shares should also represent at least 5% of the company’s value (a 5% interest).

If you meet the conditions, you may use the BOR if you inherit or are gifted a company. The scheme means you pay no or less inheritance or gift tax.

If you meet the conditions, you may use the DSR when you pass on a company. You will not have to pay income tax over the remaining company profit if you use this scheme. The tax is transferred to the new owner.

The BOR and DSR aim to make sure that businesses can continue after a transfer to a new owner. Small interests of 5% or less do not threaten the continued existence of a company. The government wanted to prevent misuse of the BOR and DSR by introducing this amendment to the existing schemes.

For whom?

• Entrepreneurs who get shares in a company through an inheritance or gift.
• Entrepreneurs who transfer a company.