Stricter conditions BOR and DSR for business continuation

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

What changes?

Do you become a business owner through a donation (gift)? From 2025 onwards, you can only apply for tax exemption if you are 21 or older. You may then use the Business Succession Scheme (BOR) to pay less or no gift tax. The age threshold does not apply until 1 January 2025.

Do you donate a company? The tax deferral scheme (doorschuifregeling, DSR) means you do not have to pay income tax on the remaining profit. The new owner has to pay the tax: it is deferred to them. One condition for the DSR changes as of 1 January 2025: the new owner no longer has to have been an employee of the company for at least 3 years.

For whom?


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