Selling on - Netherlands

Updated 07/2009

Legal requirements

Transfer or merger is a viable option when an entrepreneur wishes to wind up a business or must do so because of illness or old age. As a result, a return on investment is possible and jobs can be safeguarded, while the buyer inherits a profitable and well-run business.

Types of business transfer

There are various ways in which to take over a business:

management buy-in: a private person takes over the business;
management buy-out: an employee takes over the business;
business takeover within the family: a member of the family of the (former) owner takes over the business;
taking over a business alongside a person's existing one: a business owner enables his or her own business to grow by taking over another firm.
Types of business takeover

A discounted donation or succession fee applies to anyone who inherits a business or receives one as a gift.

Tax breaks under the law of succession in the Netherlands

Business transfers: a step-by-step guide

Prior to its sale, the value and asking price of a business are determined. The Chamber of Commerce provides a downloadable pack containing details on investigating and determining the value of a business.

How much is a business worth?

Incentives

The transfer of a business could produce a tax break for an entrepreneur. This applies to transfers where the business's legal structure is modified. For example, the entrepreneur may be eligible for discontinuation relief or a participation exemption.

Taxation in relation to business transfers

Taking over an existing company is a worthwhile alternative to setting up a new business.

Takeovers — Netherlands

Administrative procedures

One-stop shop

Data in the trade register must be kept up to date. Any changes to data concerning a business must be notified to the Chamber of Commerce within one week.

Changes to the trade register

Resources

"Is your company ready for takeover?" is an easy-to-follow test and transfer pack from the Chamber of Commerce (KvK) to help you quickly pinpoint your exact situation.

Is your business ready for takeover?
Preparing the transfer of your business
Transfer and takeover

Information from the Dutch government can be found on the Antwoordvoorbedrijven.nl website, which lists at a glance all the various relevant dos and don'ts, e.g. licences and requirements, laws and regulations, taxes and subsidies.

Government information

Check also the legislation on this topic in: