The Business Succession Scheme (BOR)

Why is the tax authorities so strict in the application of the Business Succession Scheme? Whoever inherits or receives an enterprise must pay taxes. Unless you continue that business: you pay less or even no tax. That is the core of the Business Succession Scheme (BOR). And that saves a lot of money very quickly. With a company with a value of ‚ €1,000,000, this quickly saves ‚ €400,000 in income and inheritance tax.

A business valuation

It therefore pays to have a business valuation carried out by an expert. With DUTCH CF you are not alone as an entrepreneur.

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Het bepalen van de economische waarde van intellectueel eigendom (IE) is niet eenvoudig. Onder de verschillende waarderingsmethoden staat de op inkomstenbenadering centraal.

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Intellectual property (IP) is a valuable asset that drives innovation, fosters creativity, and fuels economic growth. However, quantifying its economic value can be a daunting task.


After a presentation by an investment company, one of the attendees asked what the three most important criteria are for investing in a company.

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