<PAGE>
 
    As filed with the Securities and Exchange Commission on August 26, 1998
                                                      Registration No. 333-_____
 
================================================================================
                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549
                                ---------------
                                   FORM S-8
                            REGISTRATION STATEMENT
                                     UNDER
                          THE SECURITIES ACT OF 1933
                                ---------------
                     NBH, INC. AND BERKSHIRE HATHAWAY INC.
          (Exact name of Registrants as specified in their charters: 
               See Explanatory Note following this facing page)

           Delaware                                    04-2254452
(State or Other Jurisdiction of         (I.R.S. Employer Identification Number)
 Incorporation or Organization)                   

                               1440 Kiewit Plaza
                            Omaha, Nebraska  68131
                         (Address, including zip code,
                        of Principal Executive Offices)

    Berkshire Hathaway Inc. 1996 Stock Option Plan, as Amended and Restated
                           (Full Title of the Plan)

                                Marc D. Hamburg
                            Berkshire Hathaway Inc.
                               1440 Kiewit Plaza
                            Omaha, Nebraska  68131
                                (402) 346-1400
               (Name, address, including zip code, and telephone
              number, including area code, of Agent for Service)

                                   COPY TO:

                             Mary Ann Lyman, Esq.
                          Munger, Tolles & Olson LLP
                            355 South Grand Avenue
                         Los Angeles, California 90071
                                (213) 683-9100

                                ---------------

                        CALCULATION OF REGISTRATION FEE

<TABLE>
<CAPTION>
====================================================================================================================
                                                           PROPOSED                PROPOSED
                                                           MAXIMUM                 MAXIMUM                AMOUNT OF
   TITLE OF SECURITIES          AMOUNT TO BE            OFFERING PRICE        AGGREGATE OFFERING        REGISTRATION
    TO BE REGISTERED             REGISTERED                PER SHARE                PRICE                    FEE
--------------------------------------------------------------------------------------------------------------------
<S>                            <C>                      <C>                   <C>                       <C>
Class B Common Stock, par           11,702                $2,310.50(1)           $27,037,471(2)             $7,977
value $.1667 per share              shares
====================================================================================================================
</TABLE>

(1)    Pursuant to Rules 457(h)(1) and 457(c) under the Securities Act of 1933,
       as amended (the "Securities Act"), the proposed maximum offering price
       per share and the proposed maximum aggregate offering price are estimated
       solely for the purpose of calculating the registration fee required under
       Section 6(b) of the Securities Act and are based upon the average of the
       high and low prices for a share of Class B Common Stock of Berkshire
       Hathaway Inc. on the New York Stock Exchange Composite Tape on August 24,
       1998.
================================================================================
<PAGE>
 
                                EXPLANATORY NOTE
                                ----------------
                                        
THIS REGISTRATION STATEMENT ON FORM S-8 (THE "REGISTRATION STATEMENT") IS FILED
BY BOTH NBH, INC. AND BERKSHIRE HATHAWAY INC., AS REGISTRANTS, IN ORDER TO TAKE
INTO ACCOUNT THE EFFECT OF A POSSIBLE BUSINESS COMBINATION PURSUANT TO AN
AGREEMENT AND PLAN OF MERGERS DATED JUNE 19, 1998 BETWEEN BERKSHIRE HATHAWAY
INC. AND GENERAL RE CORPORATION (THE "GENERAL RE MERGER AGREEMENT").  THE
GENERAL RE MERGER AGREEMENT CONTEMPLATES THAT BERKSHIRE HATHAWAY INC. AND
GENERAL RE WILL EACH BECOME A WHOLLY OWNED SUBSIDIARY OF NBH, INC., A NEW
HOLDING COMPANY.  AS A RESULT, EACH OUTSTANDING SHARE OF BERKSHIRE HATHAWAY
INC., INCLUDING THOSE REGISTERED UNDER THIS REGISTRATION STATEMENT, WILL BECOME
ONE IDENTICAL OUTSTANDING SHARE OF NBH, INC.  NBH, INC. WILL THEN TAKE THE NAME
"BERKSHIRE HATHAWAY INC." AND WILL BE THE SUCCESSOR REGISTRANT OF THE SHARES
REGISTERED HEREBY.  HOWEVER, THE GENERAL RE MERGER AGREEMENT ALSO PROVIDES THAT,
UNDER CERTAIN CONDITIONS, THE BUSINESS COMBINATION MAY BE RESTRUCTURED (THE
"ALTERNATIVE TRANSACTION").  IN THE ALTERNATIVE TRANSACTION, GENERAL RE WILL
MERGE WITH, AND BECOME, A WHOLLY OWNED SUBSIDIARY OF A SUBSIDIARY OF BERKSHIRE
HATHAWAY INC. ITSELF, RATHER THAN OF NBH, INC., AND BERKSHIRE HATHAWAY INC.
ITSELF WILL NOT BECOME A SUBSIDIARY OF NBH, INC., BUT WILL REMAIN THE ULTIMATE
PARENT COMPANY.  IN THAT EVENT, BERKSHIRE HATHAWAY INC. WILL REMAIN THE
REGISTRANT OF THE SHARES REGISTERED HEREBY.  THEREFORE, IN ORDER TO ACCOUNT FOR
EITHER POSSIBLE EVENT, THIS REGISTRATION STATEMENT CONSTITUTES THE REGISTRATION
STATEMENT OF NBH, INC. AND BERKSHIRE HATHAWAY INC.


<PAGE>
 
                    STATEMENT OF INCORPORATION BY REFERENCE
                                        

     In accordance with General Instruction E to Form S-8 and because this
Registration Statement registers additional securities of the same class as
other securities for which a registration statement filed on Form S-8 relating
to the same employee benefit plan is effective, the contents of the following
document filed by Berkshire Hathaway Inc., a Delaware corporation ("Berkshire")
with the Commission (File No. 1-10125) are incorporated herein by reference:
Berkshire's Registration Statement on Form S-8 filed on December 20, 1996
(Registration No. 333-18443) relating to the Berkshire Hathaway Inc. 1996 Stock
Option Plan.

                                   PART II 

              INFORMATION REQUIRED IN THE REGISTRATION STATEMENT


ITEM 5.   INTERESTS OF NAMED EXPERTS AND COUNSEL.

     The validity of the securities offered hereby has been passed upon by
Munger, Tolles & Olson LLP, Los Angeles, California, as counsel for the Company.
Ronald L. Olson, a partner of Munger, Tolles & Olson LLP, is a director of the
Company.  He and other attorneys in such firm beneficially own an aggregate of
less than 1% of the outstanding Company Common Stock.


ITEM 8.   EXHIBITS.
<TABLE>
<CAPTION>
     Exhibit No.  Description
     -----------  -----------
     <C>          <S>
     4            Berkshire Hathaway Inc. 1996 Stock Option Plan, as Amended and
                  Restated.

     5            Opinion of Munger, Tolles & Olson LLP, regarding the validity
                  of securities offered hereby.

     23.1         Consent of Deloitte & Touche LLP.

     23.2         Consent of Munger, Tolles & Olson LLP (included in Exhibit 5).

     24           Power of Attorney (included on the signature page of this
                  Registration Statement).
</TABLE>

                                      II-1
<PAGE>
 
                                 SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933, the Registrants
certify that they have reasonable grounds to believe that they meet all of the
requirements for filing on Form S-8 and have duly caused this Registration
Statement to be signed on their behalf by the undersigned, thereunto duly
authorized, in the City of Omaha, State of Nebraska on this 26th day of August,
1998.

BERKSHIRE HATHAWAY INC.                NBH, INC.


By:     /s/ Marc D. Hamburg            By:     /s/ Marc D. Hamburg
   -----------------------------          -----------------------------
          Marc D. Hamburg                         Marc D. Hamburg
      Vice President and Chief                Vice President and Chief 
         Financial Officer                       Financial Officer     

    Each person whose signature appears below hereby constitutes and appoints
each of Warren E. Buffett, Charles T. Munger, and Marc D. Hamburg his true and
lawful attorney-in-fact and agent with full powers of substitution and
resubstitution, for the undersigned and in the name of the undersigned, in any
and all capacities, to sign any or all amendments (including post-effective
amendments) to this Registration Statement on Form S-8, and to file the same,
with all exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorney-in-fact and
agent full power and authority to do and perform each and every act and thing
requisite and necessary to be done in and about the premises, as fully to all
intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or their substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.

     Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement had been signed by the following persons in the
capacities and on the dates indicated.

<TABLE>
<CAPTION>
SIGNATURE                                    TITLE                                        DATE
---------                                    -----                                        ----
<S>                                          <C>                                          <C>
/s/ Warren E. Buffett                        Chairman of the Board and                    August 26, 1998
-------------------------------              Director (principal executive 
 Warren E. Buffett                           officer) of Berkshire Hathaway 
                                             Inc. and of NBH, Inc.       

/s/ Marc D. Hamburg                          Vice President and Chief                     August 26, 1998
-------------------------------              Financial Officer (principal
Marc D. Hamburg                              financial officer) of
                                             Berkshire Hathaway Inc. and of
                                             NBH, Inc.

/s/ Daniel J. Jaksich                        Controller (principal                        August 26, 1998
-------------------------------              accounting officer) of
Daniel J. Jaksich                            Berkshire Hathaway Inc. and of
                                             NBH, Inc.

/s/ Charles T. Munger                        Vice-Chairman of the Board and               August 26, 1998
-------------------------------              Director of Berkshire Hathaway
Charles T. Munger                            Inc. and of NBH, Inc.

/s/ Susan T. Buffett                         Director of Berkshire Hathaway               August 26, 1998
-------------------------------              Inc. and of NBH, Inc.
Susan T. Buffett
 
/s/ Malcolm G. Chace                         Director of Berkshire Hathaway               August 26, 1998
-------------------------------              Inc. and of NBH, Inc.
Malcolm G. Chace                
</TABLE>

                                      II-2
<PAGE>
 
<TABLE>
<S>                                          <C>                                          <C>
/s/ Walter Scott, Jr.                        Director of Berkshire Hathaway               August 26, 1998
-------------------------------              Inc. and of NBH, Inc.
Walter Scott, Jr.
 
/s/ Howard G. Buffett                        Director of Berkshire Hathaway               August 26, 1998
-------------------------------              Inc. and of NBH, Inc.
Howard G. Buffett               

/s/ Ronald L. Olson                          Director of Berkshire Hathaway               August 26, 1998
-------------------------------              Inc. and of NBH, Inc.
Ronald L. Olson 
</TABLE>

                                      II-3
[{"type": "S-8", "sequence": "1", "description": "FORM S-8", "secsgml_size_bytes": 12390}]
[{"company-data": {"conformed-name": "BERKSHIRE HATHAWAY INC /DE/", "cik": "0000109694", "assigned-sic": "6331", "irs-number": "042254452", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-62273", "film-number": "98698250"}, "business-address": {"street1": "1440 KIEWIT PLZ", "city": "OMAHA", "state": "NE", "zip": "68131", "phone": "4023461400"}, "mail-address": {"street1": "1440 KIEWIT PLAZA", "city": "OMAHA", "state": "NE", "zip": "68131"}}, {"company-data": {"conformed-name": "NBH INC", "cik": "0001067983", "assigned-sic": "6331", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-62273-01", "film-number": "98698251"}, "business-address": {"street1": "1440 KIEWIT PLZ", "city": "OMAHA", "state": "NE", "zip": "68131", "phone": "4023461400"}, "mail-address": {"street1": "1440 KIEWIT PLAZA", "city": "OMAHA", "state": "NE", "zip": "68131"}}]
As filed with the Securities and Exchange Commission on August 26, 1998
                                                      Registration No. 333-_____
 
================================================================================
                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549
                                ---------------
                                   FORM S-8
                            REGISTRATION STATEMENT
                                     UNDER
                          THE SECURITIES ACT OF 1933
                                ---------------
                     NBH, INC. AND BERKSHIRE HATHAWAY INC.
          (Exact name of Registrants as specified in their charters: 
               See Explanatory Note following this facing page)

           Delaware                                    04-2254452
(State or Other Jurisdiction of         (I.R.S. Employer Identification Number)
 Incorporation or Organization)                   

                               1440 Kiewit Plaza
                            Omaha, Nebraska  68131
                         (Address, including zip code,
                        of Principal Executive Offices)

    Berkshire Hathaway Inc. 1996 Stock Option Plan, as Amended and Restated
                           (Full Title of the Plan)

                                Marc D. Hamburg
                            Berkshire Hathaway Inc.
                               1440 Kiewit Plaza
                            Omaha, Nebraska  68131
                                (402) 346-1400
               (Name, address, including zip code, and telephone
              number, including area code, of Agent for Service)

                                   COPY TO:

                             Mary Ann Lyman, Esq.
                          Munger, Tolles & Olson LLP
                            355 South Grand Avenue
                         Los Angeles, California 90071
                                (213) 683-9100

                                ---------------

                        CALCULATION OF REGISTRATION FEE
====================================================================================================================
                                                           PROPOSED                PROPOSED
                                                           MAXIMUM                 MAXIMUM                AMOUNT OF
   TITLE OF SECURITIES          AMOUNT TO BE            OFFERING PRICE        AGGREGATE OFFERING        REGISTRATION
    TO BE REGISTERED             REGISTERED                PER SHARE                PRICE                    FEE
--------------------------------------------------------------------------------------------------------------------
Class B Common Stock, par           11,702                $2,310.50(1)           $27,037,471(2)             $7,977
value $.1667 per share              shares
====================================================================================================================
(1)    Pursuant to Rules 457(h)(1) and 457(c) under the Securities Act of 1933,
       as amended (the "Securities Act"), the proposed maximum offering price
       per share and the proposed maximum aggregate offering price are estimated
       solely for the purpose of calculating the registration fee required under
       Section 6(b) of the Securities Act and are based upon the average of the
       high and low prices for a share of Class B Common Stock of Berkshire
       Hathaway Inc. on the New York Stock Exchange Composite Tape on August 24,
       1998.
================================================================================
EXPLANATORY NOTE
                                ----------------
                                        
THIS REGISTRATION STATEMENT ON FORM S-8 (THE "REGISTRATION STATEMENT") IS FILED
BY BOTH NBH, INC. AND BERKSHIRE HATHAWAY INC., AS REGISTRANTS, IN ORDER TO TAKE
INTO ACCOUNT THE EFFECT OF A POSSIBLE BUSINESS COMBINATION PURSUANT TO AN
AGREEMENT AND PLAN OF MERGERS DATED JUNE 19, 1998 BETWEEN BERKSHIRE HATHAWAY
INC. AND GENERAL RE CORPORATION (THE "GENERAL RE MERGER AGREEMENT").  THE
GENERAL RE MERGER AGREEMENT CONTEMPLATES THAT BERKSHIRE HATHAWAY INC. AND
GENERAL RE WILL EACH BECOME A WHOLLY OWNED SUBSIDIARY OF NBH, INC., A NEW
HOLDING COMPANY.  AS A RESULT, EACH OUTSTANDING SHARE OF BERKSHIRE HATHAWAY
INC., INCLUDING THOSE REGISTERED UNDER THIS REGISTRATION STATEMENT, WILL BECOME
ONE IDENTICAL OUTSTANDING SHARE OF NBH, INC.  NBH, INC. WILL THEN TAKE THE NAME
"BERKSHIRE HATHAWAY INC." AND WILL BE THE SUCCESSOR REGISTRANT OF THE SHARES
REGISTERED HEREBY.  HOWEVER, THE GENERAL RE MERGER AGREEMENT ALSO PROVIDES THAT,
UNDER CERTAIN CONDITIONS, THE BUSINESS COMBINATION MAY BE RESTRUCTURED (THE
"ALTERNATIVE TRANSACTION").  IN THE ALTERNATIVE TRANSACTION, GENERAL RE WILL
MERGE WITH, AND BECOME, A WHOLLY OWNED SUBSIDIARY OF A SUBSIDIARY OF BERKSHIRE
HATHAWAY INC. ITSELF, RATHER THAN OF NBH, INC., AND BERKSHIRE HATHAWAY INC.
ITSELF WILL NOT BECOME A SUBSIDIARY OF NBH, INC., BUT WILL REMAIN THE ULTIMATE
PARENT COMPANY.  IN THAT EVENT, BERKSHIRE HATHAWAY INC. WILL REMAIN THE
REGISTRANT OF THE SHARES REGISTERED HEREBY.  THEREFORE, IN ORDER TO ACCOUNT FOR
EITHER POSSIBLE EVENT, THIS REGISTRATION STATEMENT CONSTITUTES THE REGISTRATION
STATEMENT OF NBH, INC. AND BERKSHIRE HATHAWAY INC.
STATEMENT OF INCORPORATION BY REFERENCE
                                        

     In accordance with General Instruction E to Form S-8 and because this
Registration Statement registers additional securities of the same class as
other securities for which a registration statement filed on Form S-8 relating
to the same employee benefit plan is effective, the contents of the following
document filed by Berkshire Hathaway Inc., a Delaware corporation ("Berkshire")
with the Commission (File No. 1-10125) are incorporated herein by reference:
Berkshire's Registration Statement on Form S-8 filed on December 20, 1996
(Registration No. 333-18443) relating to the Berkshire Hathaway Inc. 1996 Stock
Option Plan.

                                   PART II 

              INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 5.   INTERESTS OF NAMED EXPERTS AND COUNSEL.

     The validity of the securities offered hereby has been passed upon by
Munger, Tolles & Olson LLP, Los Angeles, California, as counsel for the Company.
Ronald L. Olson, a partner of Munger, Tolles & Olson LLP, is a director of the
Company.  He and other attorneys in such firm beneficially own an aggregate of
less than 1% of the outstanding Company Common Stock.

ITEM 8.   EXHIBITS.
Exhibit No.  Description
     -----------  -----------
4            Berkshire Hathaway Inc. 1996 Stock Option Plan, as Amended and
                  Restated.

     5            Opinion of Munger, Tolles & Olson LLP, regarding the validity
                  of securities offered hereby.

     23.1         Consent of Deloitte & Touche LLP.

     23.2         Consent of Munger, Tolles & Olson LLP (included in Exhibit 5).

     24           Power of Attorney (included on the signature page of this
                  Registration Statement).
II-1
SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933, the Registrants
certify that they have reasonable grounds to believe that they meet all of the
requirements for filing on Form S-8 and have duly caused this Registration
Statement to be signed on their behalf by the undersigned, thereunto duly
authorized, in the City of Omaha, State of Nebraska on this 26th day of August,
1998.

BERKSHIRE HATHAWAY INC.                NBH, INC.

By:     /s/ Marc D. Hamburg            By:     /s/ Marc D. Hamburg
   -----------------------------          -----------------------------
          Marc D. Hamburg                         Marc D. Hamburg
      Vice President and Chief                Vice President and Chief 
         Financial Officer                       Financial Officer     

    Each person whose signature appears below hereby constitutes and appoints
each of Warren E. Buffett, Charles T. Munger, and Marc D. Hamburg his true and
lawful attorney-in-fact and agent with full powers of substitution and
resubstitution, for the undersigned and in the name of the undersigned, in any
and all capacities, to sign any or all amendments (including post-effective
amendments) to this Registration Statement on Form S-8, and to file the same,
with all exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorney-in-fact and
agent full power and authority to do and perform each and every act and thing
requisite and necessary to be done in and about the premises, as fully to all
intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or their substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.

     Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement had been signed by the following persons in the
capacities and on the dates indicated.
SIGNATURE                                    TITLE                                        DATE
---------                                    -----                                        ----
/s/ Warren E. Buffett                        Chairman of the Board and                    August 26, 1998
-------------------------------              Director (principal executive 
 Warren E. Buffett                           officer) of Berkshire Hathaway 
                                             Inc. and of NBH, Inc.       

/s/ Marc D. Hamburg                          Vice President and Chief                     August 26, 1998
-------------------------------              Financial Officer (principal
Marc D. Hamburg                              financial officer) of
                                             Berkshire Hathaway Inc. and of
                                             NBH, Inc.

/s/ Daniel J. Jaksich                        Controller (principal                        August 26, 1998
-------------------------------              accounting officer) of
Daniel J. Jaksich                            Berkshire Hathaway Inc. and of
                                             NBH, Inc.

/s/ Charles T. Munger                        Vice-Chairman of the Board and               August 26, 1998
-------------------------------              Director of Berkshire Hathaway
Charles T. Munger                            Inc. and of NBH, Inc.

/s/ Susan T. Buffett                         Director of Berkshire Hathaway               August 26, 1998
-------------------------------              Inc. and of NBH, Inc.
Susan T. Buffett
 
/s/ Malcolm G. Chace                         Director of Berkshire Hathaway               August 26, 1998
-------------------------------              Inc. and of NBH, Inc.
Malcolm G. Chace
II-2
/s/ Walter Scott, Jr.                        Director of Berkshire Hathaway               August 26, 1998
-------------------------------              Inc. and of NBH, Inc.
Walter Scott, Jr.
 
/s/ Howard G. Buffett                        Director of Berkshire Hathaway               August 26, 1998
-------------------------------              Inc. and of NBH, Inc.
Howard G. Buffett               

/s/ Ronald L. Olson                          Director of Berkshire Hathaway               August 26, 1998
-------------------------------              Inc. and of NBH, Inc.
Ronald L. Olson
II-3