Estate Planning for DGA's with Partner in Zoetermeer: Will and BV Transfer
DGA's in Zoetermeer, often active in the local tech and innovation sector around Zoetermeer Innovation Plaza, must carefully tailor their estate planning to divorce risks. A flexible will with two-stage authorisation prevents forced sale of BV shares, crucial for entrepreneurs in this dynamic region. According to Book 4 of the Dutch Civil Code, Article 4:118 regulates the legitime portion, but exclusion clauses effectively protect the business assets against claims.
Upon death, the Pension Act for Self-Employed Persons (Wet LB) applies: partner's pension via the BV, with extra attention to tax benefits in the South Holland region. Certification of shares separates economic interest from voting rights, ideal for blended families in Zoetermeer. Tax optimisation via a BV holding with ordinary and preference shares minimises risks. Inheritance tax: exemption of €723,000 per child, with 40% rate above that – consult a local notary in Zoetermeer for current rates.
After divorce: immediately update the will and marital conditions, taking into account regional real estate prices. Practical example from Zoetermeer: a living will appoints a trusted person for BV decision-making in case of incapacity, combined with gifts of value certificates to spread inheritance tax. Tax attractive: no gift tax on periodic gifts below the threshold, perfect for DGA's in the Binckhorst area.