Tax Consequences of Business Deduction in DGA Divorce in Zoetermeer
In Zoetermeer, a vibrant business center in the Randstad with many family businesses, the division of business assets in a DGA divorce strongly affects the tax position. Local entrepreneurs often turn to offices such as those on Zuidwaalweg for advice. The Old Age Reserve (FOR) and mid-career salary scheme in own management are affected by equalization. Payout of FOR leads to box 1 taxation up to 52%, but in Zoetermeer experts advise spreading via bank savings to mitigate this.
The customary salary rule (article 12a Income Tax Act) requires the ex-DGA to take at least €51,000 salary, which changes with the division of shares in Zoetermeer BVs. Upon transfer, the realization principles of the Corporate Income Tax Act apply: forfeiture profit on latent reserves. Marital conditions with settlement clause activate box 3 taxation on deemed return, extra painful with the high real estate prices around Zoetermeer station.
Strategies specific to Zoetermeer: splitting the BV into operating company and holding minimizes tax, ideal for businesses in Binckhorst-like zones. The Excessive Borrowing Act limits debts to the DGA after divorce, with strict checks by the Tax Authorities in The Hague. Pension compensation remains exempt from wealth tax. Practical example from Zoetermeer: conversion of FOR to bank savings account saves 20% tax burden for a tech entrepreneur. Report changes timely to the tax authorities via the local Zoetermeer contact point to prevent additional assessments. Combine with estate planning for children, tailored to regional notaries in Stadshart.