Rechtbank: uitbreiding aandelenbelang start nieuwe bezitstermijn BOR

The Dutch Court of The Hague ruled that the business succession exemption (BOR) does not apply to an expanded shareholding in a company acquired within five years before a gift. A director increased his indirect interest from 80% to 100% by purchasing additional shares in December 2020, then gifted all shares in September 2023. The court determined that this expansion triggers a new five-year holding period, meaning the 20% increase does not qualify for the exemption since insufficient time had passed.