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Fiscal aspects

Taxation is an important aspect of a business acquisition. What are important tax issues? Which costs are deductible when buying or selling? And what are the pros and cons of an asset/liability transaction? You'll find all the answers to tax questions in our Knowledge Base.

It is wise to think about the tax aspects of the acquisition early on in the process. Good preparation often leads to tax savings.
It is wise to think about the tax aspects of the acquisition early on in the process. Good preparation often leads to tax savings.
Tax aspects of business acquisitions

It is wise to think about the tax aspects of the acquisition early on in the process. Good preparation often leads to (future) tax savings.

Wietze Willem Mulder
Wietze Willem Mulder
Jan. 21, 2025
The Business Succession Arrangement (BOR) is under fire, so read up on it. Are you invoking the BOR yourself? Consult an adviser.
The Business Succession Arrangement (BOR) is under fire, so read up on it. Are you invoking the BOR yourself? Consult an adviser.
Business succession regulation (BOR) in 2025

For business succession within family circles, the tax authorities have a special business succession regulation: the BOR. As a result, you enjoy a significant tax advantage as a successor.

Wietze Willem Mulder
Wietze Willem Mulder
Jan. 23, 2025
Deferred taxes are a crucial factor in determining the value of a business to be acquired.
Deferred taxes are a crucial factor in determining the value of a business to be acquired.
What is deferred taxation? + calculation example

Deferred taxes are a crucial factor in determining the value of a business to be acquired.

Wietze Willem Mulder
Wietze Willem Mulder
Jan. 22, 2025
There are several ways to finance a business acquisition, and a vendor loan can be part of the total financing sum.
There are several ways to finance a business acquisition, and a vendor loan can be part of the total financing sum.
Vendor loan

There are several ways to finance a business acquisition, and a vendor loan can be part of the total financing sum.

Wietze Willem Mulder
Wietze Willem Mulder
Jan. 20, 2025
The relevance of working capital is often underestimated even in takeovers.
The relevance of working capital is often underestimated even in takeovers.
Relevance of working capital in the (sales) process

The relevance of working capital is often underestimated even in takeovers. In short, working capital is often the balance of short-term receivables and payables necessary for a financially healthy and operationally undisturbed management of your activities. Too much is not necessary and too little is inconvenient from a liquidity and operational point of view.

Kees van der Luijt
Kees van der Luijt
March 13, 2024
When you sell or terminate your business, all kinds of tax rules come around the corner, including the cessation deduction.
When you sell or terminate your business, all kinds of tax rules come around the corner, including the cessation deduction.
What is cessation deduction and for whom?

When you sell or end your business, all kinds of legal and tax rules come into play. One of them is the cessation deduction.

Wietze Willem Mulder
Wietze Willem Mulder
November 15, 2023
By making use of the BOR regulation, entrepreneurs can retain financial resources and use them for further growth and development of the business.
By making use of the BOR regulation, entrepreneurs can retain financial resources and use them for further growth and development of the business.
Cash in (now) on your tax advantages in a business transfer with the BOR

By making use of the BOR regulation, entrepreneurs can retain financial resources and use them for further growth and development of the business.

Julian Pieper
Julian Pieper
20 September 2023
It comes up during many takeovers, but is also often discouraged. What are the pros and cons of an earn-out arrangement?
It comes up during many takeovers, but is also often discouraged. What are the pros and cons of an earn-out arrangement?
Earn-out arrangement: meaning, example, advantages & disadvantages

It comes up during many takeovers, but is also often discouraged. What are the pros and cons of an earn-out arrangement?

Wietze Willem Mulder
Wietze Willem Mulder
13 April 2023
When you transfer your business, you will always have to deal with the Internal Revenue Service. Here are the five most important tax terms you need to know.
When you transfer your business, you will always have to deal with the Internal Revenue Service. Here are the five most important tax terms you need to know.
Sell a business and taxes: 5 tax terms you need to know

If you transfer your business, you will always have to deal with the tax authorities. These are the five most important tax terms you need to know before the business sale.

Peter Rikhof
Peter Rikhof
March 17, 2023
Whether you are considering the sale of your company or have just completed that process, this is the time for a solid financial plan.
Whether you are considering the sale of your company or have just completed that process, this is the time for a solid financial plan.
5 reasons for a financial plan now

Whether you are considering the sale of your company or have just completed that process, this is the time for a solid financial plan.

Pim Hoyng
Pim Hoyng
December 12, 2022
Be as transparent as possible when normalizing figures. Also show the non-normalized figures and share clear substantiation in advance.
Be as transparent as possible when normalizing figures. Also show the non-normalized figures and share clear substantiation in advance.
Normalization: from solution to pitfall

A normal year does not really exist and thus profitability can be distorted in both positive and negative ways.

Edgar Ekkel
Edgar Ekkel
November 24, 2022
In the context of takeovers, it is common for the new owners to grant stock options to managers and employees.
In the context of takeovers, it is common for the new owners to grant stock options to managers and employees.
Taxation of stock option rights

In the context of takeovers, it is common for the new owners to grant stock options to managers and employees.

Eric Vermeulen and Maud Plattel
Eric Vermeulen and Maud Plattel
Aug. 29, 2022
The uncertainty of future profitability and how this can be included in takeover terms.
The uncertainty of future profitability and how this can be included in takeover terms.
Uncertainty of future profitability

When a company is taken over, a price is paid for the shares and risks are shared between buyer and seller. These matters are given a place in the purchase agreement.

Dominique Baltussen, Jordy Kroes
16 August 2022
For most buyers, financial institutions are willing to finance the purchase price of the shares with a bank loan, supplemented by a subordinated seller's loan.
For most buyers, financial institutions are willing to finance the purchase price of the shares with a bank loan, supplemented by a subordinated seller's loan.
The conditions for financial support when buying your own shares

For most buyers, financial institutions are willing to finance the purchase price of the shares with a bank loan, supplemented by a subordinated seller's loan.

Bart Berkers
Bart Berkers
May 31, 2022
The liability of the seller is often limited in time in the share purchase agreement. For tax debts, a separate time limit is often used.
The liability of the seller is often limited in time in the share purchase agreement. For tax debts, a separate time limit is often used.
Duration liability of seller for tax debts under share purchase agreement

In the purchase agreement for shares, the liability of the seller is often limited in time, for example 18 months. For tax debts a separate term is often used.

Eric Vermeulen and Maud Plattel
Eric Vermeulen and Maud Plattel
March 15, 2022

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