BOR/DSR Business Succession Calculator

€ 49 / calculation

v1.0.0 · vintage client-2026-07

1 · Transfer type & transferor

Choose the transfer form and enter the transferor (DGA / AB-shareholder) details. The ownership and business operation requirements are tested on these.

Transfer form

Lifetime gift or transfer on death. Determines the ownership requirement (5 vs 1 year), the age requirement and the exemptions.

Age of transferor

#years

DGA / AB-shareholder transferring the shares (informational).

AB-shareholding (years)

#years

BOR ownership requirement: ≥ 5 years for a gift, ≥ 1 year for inheritance.

BV business operation (years)

#years

Years the BV has carried on a material business: ≥ 5 (gift) or ≥ 1 (death).

Explanation

The BV must have carried on a material business for ≥ 5 years (gift) or ≥ 1 year (death). Art. 35c(1) SW 1956. This is the business operation requirement, not a DGA-tenure condition.

2 · Recipient & continuation

Details of the business successor. Relationship and age determine the tariff group, exemption, the age requirement (gifts) and DSR AB eligibility.

Age of recipient

#years

Gifts require a minimum age of 21. A child aged 18–40 receives the one-off enhanced gift exemption (€ 33,129).

Relationship to transferor

Determines the tariff group and the personal exemption for gift/inheritance tax.

3 · BV valuation

Valuation at the transfer date. Non-qualifying investment assets are derived automatically as BV value minus business assets.

Total BV value (going concern)

€

Fair market value of the BV at the transfer date.

AB acquisition price (transferor)

€

Historical cost basis of the AB shares (box 2 basis). Under DSR, this is assumed by the recipient.

Qualifying business assets

€

Assets genuinely used in business operations. The remainder (BV value − business assets) counts as investment assets: 100% taxable, no BOR exemption.

Explanation

The 5% efficiency margin for investment assets was abolished as of 1-1-2025 — no margin applies any more. Surplus investment assets are fully taxable.

BV value € 4,000,000, business assets € 3,200,000 → investment assets € 800,000 (taxable).

4 · Advanced parameters (optional)

BOR & tax parameters (2026). Only adjust for scenario analysis or when you want to calculate with different figures.

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The draft appears here

Fill in the form and calculate — the draft shows the full result layout, free. You only pay when you want to unlock the report.