Netherlands:
Amendment Of The Dutch Business Succession Tax Facilities
05 July 2023
Loyens & Loeff
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The Dutch government announced that the business succession
facilities (BOR) will be amended as of 1 January 2024 and 2025,
making them less attractive. The BOR is a tax facility for the
transfer of business assets and substantial shareholdings that
represent business assets as part of a business succession. If you
are considering to transfer your family business to the next
generation in the (near) future, the coming period will be the time
to take action!
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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