Globe icon
Set your preferences
Select a jurisdiction for customised local content

{{getRoot('message')}}
Insights
Services
People About Careers Contact

Insights

Topics
Topics
Pillar One & Pillar Two Pillar One & Pillar Two Substance & Tax Law Substance & Tax Law Environmental, Social & Governance (ESG) Environmental, Social & Governance (ESG) Digital Economy Digital Economy Show more Show more
News & Events
News & Events
News News Events, Webinars & Training Events, Webinars & Training Podcasts Podcasts

Services

Sectors & Markets
Sectors & Markets
Private Equity & Funds Private Equity & Funds Life Sciences & Healthcare Life Sciences & Healthcare Energy & Infrastructure Energy & Infrastructure Real Estate Real Estate Show more Show more
Expertise
Expertise
Banking & Finance Banking & Finance Capital Markets Capital Markets Competition & Regulatory Competition & Regulatory Corporate / M&A Corporate / M&A Data Protection & Privacy Data Protection & Privacy Employment & Benefits Employment & Benefits Energy & Infrastructure Energy & Infrastructure Family Owned Business & Private Wealth Family Owned Business & Private Wealth Investment Management Investment Management Litigation & Risk Management Litigation & Risk Management Public & Administrative Law Public & Administrative Law Real Estate Real Estate Restructuring & Insolvency Restructuring & Insolvency Tax Tax Tech & Commercial Law Tech & Commercial Law
Featured
ESG conference 2025 - ESG as driver of long-term competitiveness
Event
20-11-2025 - 14:00 CET
ESG conference 2025 - ESG as driver of long-term competitiveness
‘Project development & construction in the Netherlands’ - A practical guide covering the entire life cycle of real estate
Publication
19-06-2025
‘Project development & construction in the Netherlands’ - A practical guide covering the entire life cycle of real estate
      • Pillar One & Pillar Two
      • Substance & Tax Law
      • Environmental, Social & Governance (ESG)
      • Digital Economy
      • Show more
      • News
      • Events, Webinars & Training
      • Podcasts
      • Private Equity & Funds
      • Life Sciences & Healthcare
      • Energy & Infrastructure
      • Real Estate
      • Show more
      • Banking & Finance
      • Capital Markets
      • Competition & Regulatory
      • Corporate / M&A
      • Data Protection & Privacy
      • Employment & Benefits
      • Energy & Infrastructure
      • Family Owned Business & Private Wealth
      • Investment Management
      • Litigation & Risk Management
      • Public & Administrative Law
      • Real Estate
      • Restructuring & Insolvency
      • Tax
      • Tech & Commercial Law
    • ESG conference 2025 - ESG as driver of long-term competitiveness
      Event
      20-11-2025 - 14:00 CET
      ESG conference 2025 - ESG as driver of long-term competitiveness
      ‘Project development & construction in the Netherlands’ - A practical guide covering the entire life cycle of real estate
      Publication
      19-06-2025
      ‘Project development & construction in the Netherlands’ - A practical guide covering the entire life cycle of real estate
  • People
  • About
  • Careers
  • Contact
Homepage Insights News & Events News

Dutch government decides against easing BOR: family test and dilution rule withdrawn

News
Also in: Dutch
22-10-2025

The Dutch government has decided not to proceed with the proposed amendments to ease the business succession facilities (BOR). The plans to introduce a family test and to extend the dilution rule have been withdrawn. The related restriction of the BOR to ordinary shares representing at least 5% of the total issued capital will therefore also not take effect. 

Read the full article in Dutch.

Linkedin icon Twiter icon Mail icon
Expertises
Family Owned Business & Private Wealth Tax
Linkedin icon Twiter icon Mail icon
Branding icon

Contact us

Jessica Litjens
Jessica Litjens
Senior Associate
Professional Support Lawyer
Amsterdam
Pleuni Visser
Pleuni Visser
Partner
Tax Adviser
Amsterdam
Emma van Pernis
Emma van Pernis
Junior Associate
Tax Adviser
Amsterdam
Evelien Stuut
Evelien Stuut
Associate
Tax Adviser
Rotterdam
Return to previous slide
Go to next slide
Other recent news
  • Well prepared for 2026!
    10-11-2025
    Well prepared for 2026!
    Do you own a family business? Are you an entrepreneur? Or maybe a high net worth individual? Before the end of the year is a good time to evaluate you tax and civil legal situation. Various legislative changes will be implemented on January 1, 2026.
    News
    Also in: Dutch
  • Legal 500 country comparative guides 2025 – Belgium tax disputes
    07-11-2025
    Legal 500 country comparative guides 2025 – Belgium tax disputes
    We contributed to the Belgian chapter of the “Tax Disputes Comparative Guide” published by Legal 500.
    Publication
  • RelyOn acquires two strategic companies in the Dutch maritime training sector
    05-11-2025
    RelyOn acquires two strategic companies in the Dutch maritime training sector
    RelyOn acquires Simwave and STC Next which significantly expand its training capabilities and presence in the Netherlands.
    Work highlight
Logo Loyens & Loeff
Linkedin icon Twiter icon
Legal & Privacy