Tax Consequences of Business Deduction in DGA Divorce in Rijswijk
In the divorce of a DGA in Rijswijk, near The Hague, the division of business assets has specific tax consequences, especially for entrepreneurs in the Haaglanden region. The Old Age Reserve (FOR) and mid-career salary scheme in own management are directly affected by equalisation. Payout of FOR leads to box 1 taxation up to 52%, but in Rijswijk, local advisors such as notaries on Laan van Wateringse Veld can advise on spreading via bank savings to optimise 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 Rijswijk BVs. Upon share transfer, the realisation 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, relevant for Rijswijk entrepreneurs with real estate in districts such as Innen or Oud-Rijswijk.
Strategies specific to Rijswijk: splitting the BV into operating company and holding minimises tax burden, ideal for local tech and service companies. The Excessive Borrowing Act limits debts to the DGA after divorce, while pension compensation remains exempt from wealth tax. Practical example from Rijswijk: conversion of FOR to bank savings account saved an entrepreneur 20% tax burden. Report changes timely to the Tax Authorities in The Hague to prevent additional assessments, and combine with estate planning for children, taking into account Rijswijk family law practices.