Starting your business
Amendments for all entrepreneurs
Yet to come into effect (5)
Business succession and transfer schemes BOR and DSR only for a minimum stake of ordinary shares
Effective date: 1 January 2026Do you inherit, or are you given, shares in a company? Or do you transfer shares in a company? You will only be allowed to use the business succession scheme (BOR) and the transfer scheme (DSR) for...
Difference between professional partnership and general partnership will cease to exist
Effective date: not yet knownDo you want to start a company together with colleagues? There will be new rules for partnerships. Right now there are 3 types of partnerships: professional partnership (maatschap) general partnership...
Social entrepreneurship to get more recognition
Effective date: not yet knownDoes your company have a social or societal goal? Regulations and playing field for businesses with a social goal are set to be improved. Social enterprsies can get a societal status in the form of a...
Better protection of employees in case of bankruptcy and restart
Effective date: not yet knownAre you going to petition for bankruptcy for your business, and will you make a restart? If so, new rules will apply. The Transfer of Undertakings in Liquidation Act (Wet overgang van onderneming in...
Conditions for business succession scheme BOR will change
Effective date: 1 January 2025 and 1 January 2026Are 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...
Already in effect (0)
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Please contact the Netherlands Enterprise Agency, RVO