Starting your business
Amendments for all entrepreneurs
Yet to come into effect (7)
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...
Inheritance tax threshold up for companies that use BOR
Effective date: 1 januari 2025
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...
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...
Social entrepreneurship to get more recognition
Effective date: not yet known
Does 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...
Difference between professional partnership and general partnership will cease to exist
Effective date: not yet known
Do 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...
Government checks investments that might pose a risk to national security
Effective date: June 2023
Does your company carry out processes vital to society? Or does your company have sensitive technology? You need to report changes in who has control of the company to the Bureau for Verification of...
Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO