Tax Consequences of Business Deduction in DGA Divorce in Delft
In the divorce of a DGA in Delft, with its thriving tech and innovation sector along Technopolis, the division of business assets strongly affects the tax position. Local entrepreneurs, often based in the Delft region with access to TU Delft networks, see their Old Age Reserve (FOR) and mid-salary scheme in own management impacted by equalisation. Payout of FOR leads to box 1 taxation up to 52%, but Delft DGAs can spread this via bank savings or regional pension advisors in the area.
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 Delft BVs. Upon transfer, the realisation principles of the Corporate Income Tax Act apply: forfeiture profit on latent reserves, particularly relevant for startups in Delft incubators. Marital conditions with a settlement clause activate box 3 taxation on notional return, while the nearby Tax Authorities in The Hague provide extra scrutiny on regional transactions.
Strategies specific to Delft: splitting the BV into operating company and holding minimises tax, ideal for tech entrepreneurs in the Delftse Poort neighbourhood. The Excessive Borrowing Act limits debts to the DGA after divorce, with stricter local controls. Pension compensation remains exempt from wealth tax. Practical example from Delft: conversion of FOR to a bank savings account with a local advisor saved 20% tax burden for an innovation BV. Report changes timely to the tax authorities in The Hague to prevent additional assessments, and combine with estate planning for children, taking into account Delft real estate values along the Nieuwe Delft.