B.V.s (private company with limited liability) and other bodies that are subject to corporation tax are given a shorter deferment for payment of the so-called exit tax. This exit tax is applied if a body, subject to corporation tax, moves its fiscal place of business abroad. Tax authorities currently offer the option to pay the levy on capital gains on transferred component assets arisen in the Netherlands, but as yet unrealized, in ten equal annual instalments. This time limit is shortened to five years. Payment deferment discontinues insofar as capital gains are realised before that time.