Valuation of BV Shares in DGA Divorce in Zoetermeer: Methods and Valuations
In Zoetermeer, a vibrant business centre in the Randstad with countless BVs in sectors such as IT, logistics, and high-tech, the value of BV shares often forms the biggest stumbling block in a DGA divorce. Under Article 1:141 DCC, the value increase during the marriage must be divided through periodic settlement. Three common valuation methods are: discounted cashflow (DCF), multiples of EBITDA, and net asset value, tailored to local SMEs around the Stadshart.
DCF calculates future cash flows with a discount rate of 8-12%, depending on risks such as proximity to Rotterdam ports or regional competition. Multiples vary by sector: 4-8x EBITDA for Zoetermeer SMEs, with goodwill formulas such as 'average profit x 3-5' for local service companies. Registered accountants from Zoetermeer or valuation experts from firms such as Deloitte in the region carry this out, with reporting for the court in The Hague.
Tax considerations: upon transfer of shares, the Income Tax Act 2001 applies with possible termination levy on FOR, particularly relevant for Zoetermeer entrepreneurs with subsidies from the Holland Rijnland region. Marital agreements with cold exclusion protect the DGA, but require periodic settlement of asset growth. Practical example: summary proceedings before the district court judge in The Hague for provisional valuation prevents blockages in local divorces. After agreement, share transfer follows via a notary in Zoetermeer, with adjustment of articles of association and attention to regional real estate values.
Tip: have both parties appoint their own valuer from Zoetermeer or the surrounding area for maximum objectivity and knowledge of the local economy.