{"version":"1.0","provider_name":"Konings Maters","provider_url":"https:\/\/www.koningsmaters.nl\/en\/","author_name":"Konings Maters","author_url":"https:\/\/www.koningsmaters.nl\/en\/author\/productplus\/","title":"Bedrijfsopvolgingsregeling niet van toepassing - Konings Maters","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"oFuCGLIy2H\"><a href=\"https:\/\/www.koningsmaters.nl\/en\/successiewet\/bedrijfsopvolgingsregeling-niet-van-toepassing\/\">Bedrijfsopvolgingsregeling niet van toepassing<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.koningsmaters.nl\/en\/successiewet\/bedrijfsopvolgingsregeling-niet-van-toepassing\/embed\/#?secret=oFuCGLIy2H\" width=\"600\" height=\"338\" title=\"&#8220;Bedrijfsopvolgingsregeling niet van toepassing&#8221; &#8212; Konings Maters\" data-secret=\"oFuCGLIy2H\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.koningsmaters.nl\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.koningsmaters.nl\/wp-content\/uploads\/2024\/10\/cff9828c-387f-4800-b4f6-1a54dc5cc07e.jpg","thumbnail_width":800,"thumbnail_height":534,"description":"Een echtpaar schonk hun dochter een deel van de onderneming. De dochter claimde de vrijstelling van schenkingsrecht voor ondernemingsvermogen op grond van de bedrijfsopvolgingsregeling (BOR). De inspecteur weigerde de vrijstelling, omdat de dochter op het"}