On 19 April 2024 the draft bill 'Amendments to the Business Succession Facilities 2025' (the draft bill) was published in the Netherlands. The draft bill aims to enhance the effectiveness of the Business Succession Facilities and minimize unintended misuse. However, the draft bill seems to go much further, also potentially impacting legitimate business successions. This threatens the continuity of family businesses.

Interested parties can provide their input on the draft bill until 19 May 2024. A definitive bill is expected to follow when the Dutch Tax Plan 2025 is presented on Budget Day 2024.

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