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Dutch government decides against easing BOR: family test and dilution rule withdrawn

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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 The plans to introduce a family test and to extend the dilution rule have been withdrawn.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.

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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
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