Transfer of the family business

What should you consider when transferring a business within the family? For family businesses, continuity is one of the key objectives. Fiscal and legal aspects also play a major role. In view of the changes to the Business Succession Scheme (BOR) and the Income Tax Deferral Scheme (DSR), thorough and timely preparation is essential.

The Business Succession Scheme (BOR) and Income Tax Deferral Scheme (DSR) are Dutch fiscal facilities designed to reduce or postpone taxation when transferring business assets within families. These schemes are subject to specific conditions and are intended to facilitate continuity in family-owned enterprises.

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Published on 19 May 2025

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