Abstract
One of the conditions for the application of the business succession scheme in gift and inheritance tax is the possession requirement. What does this legal requirement entail in 2026 and how does the judge interpret it? This contribution lists the changes to the possession requirement in the laws and regulations as of 1 January 2026 and discusses recent case law on the interpretation of this requirement.
| Translated title of the contribution | 'From possession to succession: recent interpretation of possession requirement BOR', |
|---|---|
| Original language | Dutch |
| Article number | BZ 2026 nr 2 |
| Pages (from-to) | 17-21 |
| Number of pages | 5 |
| Journal | BelastingZaken |
| Volume | 2026 |
| Issue number | 2 |
| Publication status | Published - 2 May 2026 |
Keywords
- bezitseis
- BOR
- horen-en-ziencasus
- directe bezitseis
- indirecte bezitseis
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