Work through BOR and DSR — exemption, gift or inheritance tax and the deferred box 2 claim
On the transfer of a BV, calculate what the business succession scheme yields: a 100% exemption up to € 1,543,500 of business assets and 75% above that, the remaining gift or inheritance tax per rate group, and the box 2 claim deferred rather than settled under the roll-over relief — with and without the schemes side by side.
Who it’s for
What the tool does
Deferred is not the same as forgiven
A business succession triggers two levies at once: gift or inheritance tax on the value transferred, and the substantial-interest levy in box 2 on the gain over the acquisition price. The business succession scheme reduces the first by exempting a large part of the business assets. Roll-over relief affects the second: it is not waived but passed on to the recipient, who takes over the original acquisition price. The claim therefore survives and falls due on a later sale.
The tool makes that distinction explicit: the total levy without the schemes, the levy with BOR and DSR, and the latent box 2 claim that shifts into the future. Alongside it, the conditions — ownership period, business operation period, the recipient’s age on a gift, and the continuation declaration — are listed with their individual outcome. Every report states the parameters used, the tool version and the dataset vintage, so a scenario can be rerun exactly later.