Business Operations

Business Succession in the Netherlands and the BOR Scheme

Updated: 2026-05-27 Succession BOR Family Business

Passing a business to family, employees or a successor is one of the most consequential decisions an entrepreneur makes. The Netherlands has a powerful tax scheme, the BOR, that makes the transfer of a real business far cheaper. This guide explains how succession works and where the BOR fits.

The main routes

Family transfer: to children or other relatives, often the most common form of succession.
Management buy-out (MBO): selling to your current management team.
External sale: selling to a third party, often used when an internal successor is missing.
Phased withdrawal: stepping back gradually while a successor takes over operations.

The BOR: a powerful relief

The Business Succession Scheme ("Bedrijfsopvolgingsregeling", BOR) provides significant tax relief when transferring a real, ongoing business to a successor (often a family member). In 2026 the structure offers 100% relief on business value up to a substantial threshold (around €1.5 million) and a high percentage relief on the value above that, subject to a continuation requirement.

Conditions to know

The business must be a genuine, active enterprise (rather than a passive holding of investments).
The successor must continue the business for a specified period (currently around three years).
Specific holding period requirements apply for the transferor.
The scheme is detailed and has been subject to reform; always confirm current conditions.

Plan years ahead

Tax-efficient succession needs preparation, often years in advance. Decisions about structure, ownership, and successor preparation all influence whether the BOR applies and how much tax is saved. Last-minute succession planning loses much of the benefit.

Choose the right successor

Tax is just one part. A successor who is wrong for the business will ruin what you built, however cheaply they acquired it. Family transfer in particular benefits from candid evaluation: is this person genuinely able and willing to run the business?

Get specialist advice

Succession involves tax, legal, family and emotional dimensions. The BOR alone is detailed enough that a tax specialist is essentially mandatory. Spending on advice here usually saves far more than it costs.

Important: the BOR rules have been the subject of policy changes in recent years. Specific thresholds and conditions can shift between years; always confirm the current rules before relying on planning.

The neighbouring questions

Alongside this belong Exit Options for Dutch Business Owners, Selling or Closing Your Business in the Netherlands and Running a Second Business Alongside Your Existing One.

Advice, free of obligation

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Tell us where you stand or what you’re planning. Our team replies with advice, free of any obligation.

Part of Doing Business in the Netherlands — the complete 2026 guide.

Frequently Asked Questions

Who can use the BOR? +

It applies to transfers of genuine, active businesses to qualifying successors (often family). The transferor and successor must meet specific holding and continuation requirements. A specialist can confirm whether your situation qualifies.

How much tax does the BOR save? +

For qualifying transfers, the scheme provides 100% relief on business value up to a substantial threshold and a high percentage above it, subject to conditions. The savings on a real family business can run into hundreds of thousands of euros.

When should I start succession planning? +

Often years in advance, sometimes a decade. Structure, ownership and successor preparation all benefit from time. Last-minute planning loses much of the available relief.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 2026-05-27