Corporate succession scheme too strict on the one hand, could be more austere on the other

There is a lot to do politically about the corporate succession scheme, which among other things offers tax benefits to the corporate successor who is gifted or inherits a business. Professionals who work with it feel that the corporate succession scheme could be tweaked a lot. This is according to the survey conducted by Radboud University and Netwerk Notarissen, together with some researchers working at Deloitte.

Almost half of the professionals surveyed (47%) think the scheme should be limited in general. Another significant proportion (35%) want to keep the scheme unchanged while only 10% are in favour of expanding it. "Some parts of the corporate succession scheme could be more austere, according to professionals. But on a number of points, the corporate succession scheme is too strict," says lecturer in notarial law and director of Netwerk Notarissen Lucienne van der Geld. "It is clear from our research that there are several points that the legislator can work on to modernise the corporate succession scheme."


The survey asked participants what they thought of different parts of the corporate succession scheme. In certain cases, interviewees believe the scheme should not apply, for example if there is sufficient cash in the inheritance (52% of respondents). Some of this group of respondents would want this to depend on easily manageable yardsticks.
"The survey shows a nuanced view by professionals on these corporate succession facilities," says Professor of Notarial Law Freek Schols. "In these nuances lies a basis for a sustainable socially supported business succession scheme." University lecturer in Tax Law Chris Dijkstra emphasises that the proposed adjustments to the scheme also make it easier to implement. Something that friend and foe of the BOR are already looking forward to.

Improper use

The government wants to make the corporate succession scheme simpler and fairer. "The report shows that it can actually be fairer, simpler and more robust," said Rudolf Janssen, who is affiliated with Radboud University and Deloitte. 
The government also wants to counter improper use. Now, for example, it is possible that within one family per generation the business succession scheme can apply several times for the same company. Three quarters of the respondents believe that the corporate succession scheme for inheritance and gift tax should be adjusted accordingly. This is in line with MP Omtzigt's motion he tabled 10 November 2021.

Contact for journalists is Robert Coster of Netwerk Notarissen (06-81348316, coster [at]

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