Pension Equalization for DGA's in Rijswijk: Practical Steps after Divorce
After a divorce in Rijswijk, the old-age pension accrued during the marriage by a DGA must be equalized. According to the Pension Equalization Act (Wet VPS) article 2, this is done via conversion into an own pension entitlement or periodic compensation. For DGA's with their own BV in Rijswijk, a municipality with many entrepreneurs near The Hague, this is often complex due to the Old Age Reserve (FOR). The first step is an actuarial calculation of the accrual during the marriage period, taking into account the fiscal facilities and local business dynamics in the Haaglanden region.
The parties notify the pension administrator or Tax Authorities of the equalization. In own management within the BV, the reserve must be converted, which may trigger taxation in box 1. In Rijswijk, DGA's can turn to specialized notaries and tax advisors in the municipality for buy-out or average division via a notarial deed. Fiscal advice is crucial to avoid double taxation, especially for BV's active in nearby business parks such as RijswijkBuiten. 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 Rijswijk show that timely notification within two years after divorce prevents fines, with support from the District Court of The Hague.
Important: in the event of marital conditions with an exclusion clause, equalization lapses, unless otherwise provided. For Rijswijk DGA's with BV transfers linked to pensions, consultation with a local tax advisor near the town hall is essential, given the proximity of government agencies.