Ending your business
Amendments for all entrepreneurs
Yet to come into effect (4)
Conditions for business succession scheme BOR will change
Effective date: 1 januari 2025
Are you getting a business as an inheritance or gift? The conditions for the business succession scheme (BOR) are going to change. With the BOR, you pay less or no inheritance tax or gift tax. Change...
Stricter conditions BOR and DSR for business continuation
Effective date: 1 januari 2025
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...
Business succession scheme (BOR) and transfer scheme (DSR) will only apply for business assets
Effective date: 1 januari 2025
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...
Preparing bankruptcy to be made easier
Effective date: not yet known
Do you have a company which serves societal purposes such as a hospital or an educational institution? And are you experiencing financial difficulties? You will be able to prepare in relative peace...
Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO