Starting your business
Amendments for all entrepreneurs
Yet to come into effect (3)
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...
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...
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...
Already in effect (3)
Inheritance tax threshold up for companies that use BOR
Effective date: 1 January 2025Does 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 January 2025Do 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...
Setting up a private limited company (bv) through video connection
Effective date: 1 January 2024Do you want to set up a private limited company (bv)? It is possible to do so online. For the digital establishment of a bv you will need a digital notarial deed (in Dutch). You do not have to be...
Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO