What the BOR exempts
Qualifying business value gets a 100% exemption up to €1,543,500 and a 75% exemption above that (2026). The scheme applies only to real business value. Investment assets inside the BV (besloten vennootschap, the Dutch private limited company) fall outside the scheme. Plan the balance sheet before the transfer.
The conditions you have to meet
- Real business: an enterprise, with excess investment assets excluded from the calculation.
- Possession: the giver owned the business for the required period before making the gift.
- Continuation: the receiver continues the business. Since the 2025 reforms, the continuation period is three years.
The process in practice
First, check the structure. Arrange the holding, investments and real estate as described in the restructuring guide. Next comes a valuation, then the gift at the notary with the BOR claim, and then three years of documented continuation. Under a related income tax facility, the box 2 tax on the gifted shares is also deferred.
BOR or sale
The scheme is meant for real succession. If your child prefers money to the company, you can sell the company through the sale process. Talk about this in the family first, and discuss the tax after that.
A holding structure has two Dutch companies, one above the other. Each company has its own deed of incorporation. See the Dutch holding structure for non-residents. For the shareholder register, the board decisions and the yearly filings of both companies, see corporate secretarial services in the Netherlands.
When more than one generation owns a part of the business, the family has to agree who decides and who receives the dividends. In the Netherlands, this is arranged with a foundation that issues depositary receipts (STAK). Read more about this on a family office in the Netherlands.
Related articles
See also Transferring a Business to Your Child and Tax on Selling Your Company in the Netherlands.