ARTICLE
23 October 2025

Dutch Government Decides Against Easing BOR: Family Test And Dilution Rule Withdrawn

The Dutch government has decided not to proceed with the proposed amendments to ease the business succession facilities (BOR).
Netherlands Family and Matrimonial
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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 The plans to introduce a family test and to extend the dilution rule have been withdrawn.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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