Pension Equalisation for DGA's in Zoetermeer: Practical Steps after Divorce
In Zoetermeer, a vibrant business centre in the Randstad with many DGA's in their own BVs, the old-age pension built up during the marriage must be equalised after a divorce. According to the Pension Equalisation Act (Wet VPS) article 2, this is done via conversion into one's own pension entitlement or periodic compensation. For local entrepreneurs in Zoetermeer, this is often complex due to the Old Age Reserve (FOR) in their BV. The first step is an actuarial calculation of the build-up during the marriage period, taking into account fiscal facilities and the specific pension schemes with regional administrators such as ABP or local funds.
Parties in Zoetermeer notify the equalisation to the pension administrator or Tax Authorities via the nearest office in The Hague. In own management in the BV, the reserve must be converted, which may trigger taxation in box 1. Alternatives are buy-out or equal division via a notarial deed with a notary in Zoetermeer. Fiscal advice from regional specialists, such as at the Chamber of Commerce in Zoetermeer, is crucial to avoid double taxation. The ex-partner obtains a claim on the pension fund, payable upon retirement. In the event of death, the Surviving Dependants Pension Act (Wet LBIO) applies to survivors' pension. Practical examples from Zoetermeer show that timely notification within two years after divorce prevents fines, especially in divorces via the local courthouse.
Important: in the event of matrimonial property arrangements with an exclusion clause, equalisation lapses, unless otherwise provided in a deed drawn up by a notary in Zoetermeer. Always consult a tax advisor for BV transfers linked to pensions, for example via networks such as Ondernemend Zoetermeer.