Owner-director succession matrix

Working version

Complete without personal details

For each row, name the expected and preferred actor. This map does not establish eligibility for the Dutch gift-and-inheritance-tax business succession relief (bedrijfsopvolgingsregeling, or BOR) or the income-tax roll-over (doorschuifregeling, or DSR); a specialist must test each measure separately.

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Discussed0 of 24not a score or legal status

Map cells0 of 18marked for a next step

Area	24 hours	30 days	12 months
Operational managementWho signs, pays and speaks to clients?	Operational management · 24 hours	Operational management · 30 days	Operational management · 12 months
Director roleAppointment, temporary absence or inability to act, substitute	Director role · 24 hours	Director role · 30 days	Director role · 12 months
Shareholder voteReserved matters and voting route	Shareholder vote · 24 hours	Shareholder vote · 30 days	Shareholder vote · 12 months
Economic valueWho receives it, and how is the family equalised?	Economic value · 24 hours	Economic value · 30 days	Economic value · 12 months
LiquidityPayroll, debt, tax and equalisation buffer	Liquidity · 24 hours	Liquidity · 30 days	Liquidity · 12 months
Information and evidenceRegister, mandate, valuation, adviser owner	Information and evidence · 24 hours	Information and evidence · 30 days	Information and evidence · 12 months

0130-day absence test

Imagine that the founder cannot participate for one month.

payroll and required payments continuedirector and bank roles are not confusedkey clients and the team know the authorised contactthe family receives understandable information without access to another person’s credentials

02Family outcome

Separate the role in the company from family value.

the successor and readiness are identifiedthe founder retains a sufficient personal reservechildren outside the business have a defined value, risk, timing and funding sourceequal voting rights do not create deadlock

03Active business and investment layer

Do not label the whole holding company as one active business.

operations are separated from investmentsthe purpose of material cash reserves is evidencedrental property and development appear on separate linesliabilities are linked to assets by fact rather than desired outcome

04Holding chain and pre-transfer clocks

Review ownership history and structural changes.

each subsidiary has an ownership percentage and acquisition datenew interests, share buy-backs and demergers are recordedmarital-property changes are included in the timelinerestructuring exceptions are not assumed without confirmation

05Post-transfer conditions

A later sale or restructuring may change the result.

the applicable continuation end date is recordeda sale, new investor, redemption and capital repayment require pre-clearancean owner is assigned to the event and notification logannual review is part of the operating file

06Marriage, estate and evidence

A spouse's cash claim is not the same as receiving the shares.

the marital agreement and title regime are readthe will and proposed estate distribution align with the cap tablethe business recipient is distinguished from the holder of an equalisation claimthe two tax measures are confirmed separately and dated

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Only that the question has been noticed or discussed. ‘No explicit gap identified from the answers’ does not mean that a document, authority or procedure has been confirmed.

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Estate & Control Map

Family Continuity

Estate Control Test

Owner-director succession matrix

Read the explanation before completing the checklist.

Value, voting power and management do not have to move together.

Complete without personal details

An agenda across events and time horizons for company, valuation, liquidity and tax tasks.

The checklist shows what is known and what is still missing for the next decision.