Inheritance tax threshold up for companies that use BOR

Published by:
Netherlands Enterprise Agency, RVO
Netherlands Enterprise Agency, RVO
< 1 min read
Nederlandse versie
Effective date: 1 January 2025

What changes?

Does a donation or inheritance make you the owner of a business? If you make use of the Business Succession Scheme BOR (Bedrijfsopvolgingsregeling, in Dutch) you will not have to pay inheritance tax if the value of the company does not exceed €1.5 million. The threshold is currently €1,205,871.

Does the value of the company exceed €1.5 million? The exemption you can claim over the exceeding amount is reduced from 83% to 70%.

This means that if you inherit or are gifted a company with a value of €2 million, you have to pay succession tax on €150,000. Because:

  • You pay nothing over the first €1.5 million
  • You are exempt for 70% over the remaining €0.5 million, that is €350,000
  • You pay over the remaining 30% of €0.5 million, that is €150,000

For whom?

Entrepreneurs who:

  • continue a business they were gifted or inherited
  • meet the conditions for using the BOR


The change in law is expected to enter into effect on 1 January 2025.

Please note: The effective date of this measure is 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).

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO