Business succession scheme (BOR) and transfer scheme (DSR) will only apply for business assets

Published by:
Netherlands Enterprise Agency, RVO
Netherlands Enterprise Agency, RVO
Effective date: 1 January 2025

What changes?

Do you get ownership of a business through inheritance or gifting? The existing business succession scheme (BOR) ensures that you pay no or less inheritance or gift tax. Do you pass on a business to someone else? The existing transfer scheme (DSR) ensures that you do not have to pay tax over the profit that you keep. The burden of tax is transferred to the new owner.

Soon, the BOR and DSR may only be used for business assets. The BOR and DSR can no longer be used for:

  • capital from the rental of immovable property, such as business premises, houses, or farmland (as of 1 January 2024)
  • investment assets; this is currently still allowed for up to 5% of the investment assets (as of 2025 for the BOR and later for the DSR)
  • business assets of more than € 100,000 that are also used privately (this includes real estate, boats, cars, or aircrafts); for the part that these business assets are used privately, they do not count (as from 2025)

For whom?

  • Entrepreneurs who continue a business due to an inheritance or gift and meet the conditions of the BOR (in Dutch).
  • Entrepreneurs who pass on a business and meet the conditions of the DSR (in Dutch).


The change in law is expected to enter into effect at different times.

Expected on 1 January 2025:

  • investment assets no longer count towards the BOR
  • business assets over € 100,000 used privately no longer count

Later (date unknown):

  • investment assets no longer count towards the DSR

On 1 January 2024 has entered into effect:

  • capital from rental of real estate no longer counts

Please note: The effective dates for the remaining parts of this measure are not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO