Ending your business

Amendments for all entrepreneurs

Yet to come into effect (1)

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...

Already in effect (2)

Conditions for business succession scheme BOR will change

Effective date: 1 January 2025

Are you getting a business as an inheritance or gift? The conditions for the business succession scheme (BOR) are changing. With the BOR, you pay less or no inheritance tax or gift tax. Change from 1...

Stricter conditions BOR and DSR for business continuation

Effective date: 1 January 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...

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