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Dutch government decides against easing BOR: family test and dilution rule withdrawn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 The plans to introduce a family test and to extend the dilution rule have been withdrawn.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
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Emma van Pernis
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Amsterdam
Evelien Stuut
Evelien Stuut
Associate
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Rotterdam
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