Doing business with one or more partners, whether or not via a personal holding BV offers many opportunities. But you also run the risk of a structural difference of opinion. What happens when there is a tie in the votes between two partners? How do you get out of it if you really cannot get on with one another? Who will continue the business? And what will it cost? These are all matters that it is best to settle in advance. In the case of joint ventures in which several BVs are involved the provisions of the articles of association offer less than satisfactory guarantees.

A special situation of co-entrepreneurship is the (intended) successor. Obviously this succession must be arranged properly and in good time. It is not only the fiscal consequences of the business that are very important.