{"id":1292,"date":"2026-07-28T12:06:00","date_gmt":"2026-07-28T10:06:00","guid":{"rendered":"https:\/\/heisterborg.getbright.nl\/tax-audit\/bedrijfsopvolging\/"},"modified":"2026-09-08T08:37:03","modified_gmt":"2026-09-08T06:37:03","slug":"business-succession","status":"publish","type":"page","link":"https:\/\/heisterborg.getbright.nl\/en\/tax-audit\/business-succession\/","title":{"rendered":"Business succession"},"content":{"rendered":"\r\n
\r\n
\r\n
\r\n
\r\n \"\" <\/div>\r\n\r\n
\r\n
\r\n Home<\/a><\/span><\/span> <\/div>\r\n\r\n

\r\n Business succession <\/h1>\r\n
\r\n

Business succession is a crucial process for the continuity of every family business. Both the Netherlands and Germany offer specific regulations to optimize the tax aspects of the business transfer. For example, in the Netherlands, the Business Succession Scheme (BOR) is a key regulation, while Germany offers various exemption options.<\/p>\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

\r\n
\r\n
\r\n
\r\n
\r\n \r\n
\r\n

\r\n Tax exemptions for business succession in Germany <\/h2>\r\n \r\n <\/div>\r\n \r\n
\r\n

Germany offers an 85% to 100% exemption from gift and inheritance tax for business transfers up to a value of \u20ac26 million. This is subject to certain conditions, such as the continuation of the business (for 5 or 7 years, respectively) and certain asset and payroll requirements. These payroll requirements prevent the employee’s payroll from decreasing significantly during the continuation period. Small businesses with ten or fewer employees are, however, exempt from the payroll requirement.<\/p>\n

Additional conditions apply to business transfers exceeding EUR 26 million, such as a wealth tax test.<\/p>\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

\r\n
\r\n
\r\n
\r\n
\r\n \r\n
\r\n

\r\n What can Heisterborg International do for you? <\/h2>\r\n \r\n <\/div>\r\n \r\n
\r\n

The specialists at Heisterborg International have extensive experience with business succession in Germany. They are familiar with the various exemption options and can advise you on these in Dutch.<\/p>\n

For example, you can contact us for:<\/p>\n