Business succession: changes in the BOR and DSR from 2026

From 2026, the rules for the Business succession scheme (BOR) and carryover scheme (DSR) will change. These tightening measures could have a significant impact on you and your business. Discover what changes are coming and what steps you can take now.

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Business succession facilities

October 30, 2025

Opvolging familiebedrijf Bedrijfsopvolgingsregeling Prinsjesdag Belastingadvies Familieadvies

The business succession facilities have been increasingly tightened since 2024. Another tightening will occur from 2026 onwards. There are various opinions in the political field about the future of the scheme. Depending on the political stance, these range from maintaining the status quo and even relaxing some minor aspects to completely abolishing it.

The purpose of the business succession scheme (BOR) and the carry-forward scheme (DSR) is to prevent the continuity of the business from being jeopardized by the tax burden in the event of a genuine business transfer. Through a fiscal incentive, you can pass the baton to the next generation. Therefore, the schemes play an important role in the transfer of family businesses.

Note! The business succession scheme is a fiscally attractive scheme. Of course, a proper transfer involves more than just this. We consider safeguarding business and family interests to be equally important.

Tom Meuleman Senior Family Advisor

Specialist in business succession

My name is Tom, a tax lawyer and family advisor. I specialize in guiding families through succession issues. I've written two books on this topic: "Opvolger gezocht " (2020) and "Gun elkaar wat" (2022).

Proposed changes effective 2026

By the end of 2024, several legislative changes in the BOR and DSR have been adopted, set to take effect on January 1, 2026. These changes aim to better target the schemes at genuine enterprises and prevent constructions and abuse.

What changes are happening in the Business Succession Scheme and carryover scheme by 2026?

The BOR and DSR do not apply to preferred shares (subject to exceptions). From 2026, the concept of preferred shares will be expanded. It will encompass all types of shares with a substantial preference for profit or liquidation proceeds. As a result, 'ordinary' letter shares can also be included under this definition.

Other changes are as follows:

The schemes would only apply to ordinary shares with a stake of at least 5%. Options and profit-sharing certificates are excluded from the schemes. This is no longer proceeding, see also: Changes to the BOR and DSR are not proceeding.
The rules regarding restructurings during the ownership and continuation period are being relaxed.
For donors, the ownership period is extended from five years. Is the donor six years (or more) older than the state pension age at the time of transfer? Then each additional year counts as six extra months of the ownership period.
For testators, the ownership period is extended from one year. Is the testator more than two years older than the state pension age at the time of death? Then six months are added for each additional year.
The (unintended) double BOR is being limited: you may only apply the business succession scheme once on the same enterprise. Hence, gifting, buying back, and gifting again is no longer possible.
From 2026, debts associated with the real estate made available will also be included. This corrects a previous omission in the scheme.

Tip! Are you considering transferring your business? Then contact your advisor to assess whether this legislative change has consequences.

Disclaimer: utmost reliability and care have been sought in compiling this article. Our organization cannot be held liable for any inaccuracies and their consequences. Note! This document is intended only as an indication. During the parliamentary process, the legislative proposals may still change.

Whitepaper on business succession

A business succession process must be conducted carefully. This whitepaper describes the 4 phases to achieve a successful takeover: inventorying the wishes, feedback, execution, and formalizing agreements.

Are you well prepared

for 2026?

Are you as an entrepreneur well prepared for 2026? The new tax rules can have a significant impact on your business. We are happy to help you seize opportunities and avoid surprises.