This report is the eighth edition of the series 'Entrepreneurship in the Netherlands'. As demonstrated by the name of the series, the reports focus on entrepreneurship but each year a different aspect of entrepreneurship is studied. This eight report deals with business transfer. In the coming years many entrepreneurs in the Netherlands as well as in Europe will retire and cease trading. This will create a large number of enterprises that will be for sale. However at this stage the market for buying and selling such businesses, at least in the Netherlands, is not very well developed and there is a risk that successful enterprises will be closed unnecessarily. In the framework of their entrepreneurship policy, governments as well as the European Commission have developed actions to stimulate a smooth acquisition of these enterprises. In this report, the business transfer case in the Netherlands and the policy developed by the Dutch Government are described.