Estate Planning for DGA's with Partner in Rijswijk: Will and BV Transfer
DGA's in Rijswijk, often active in the Haaglanden region with companies in tech or construction, must tailor their estate planning to local divorce risks and the proximity of The Hague's courts. A flexible will with two-stage authorization prevents forced sale of BV shares, especially relevant for family businesses around Rijswijk neighborhoods such as Innen and Oud-Rijswijk. According to Book 4 of the Dutch Civil Code, Article 4:118 regulates the legitime portion, but exclusion clauses in combination with a Rijswijk notary effectively protect the business assets against claims.
Upon death, the Pension Act (Wet LB) applies: partner's pension via the BV, with advice from local tax advisors in Rijswijk. Certification of shares separates economic interest from voting rights, ideal for blended families in this commuter city. Tax optimization via a BV holding with ordinary and preference shares, tailored to The Hague-Rijswijk entrepreneur networks. Inheritance tax: exemption of €723,000 per child, but 40% rate above that – plan with Rijswijk advisors to minimize this.
After divorce: immediately update the will and marital conditions with a notary in Rijswijk-ZH. Regional case example: a living will appoints a trusted person for BV decision-making in case of incapacity, such as for entrepreneurs along the A4. Combine with gifts of value certificates to spread inheritance tax over years. Tax advantage: no gift tax on periodic gifts below the threshold, perfect for Rijswijk DGA's with growing BVs.