Pension Equalisation for DGA's in Delft: Practical Steps after Divorce
In Delft, where many DGA's from the high-tech and innovation sector such as around TU Delft run their BV, the old-age pension built up during the marriage must be equalised after a divorce. According to the Pension Equalisation Act (Wet VPS) article 2, this is done via conversion into one's own pension entitlement or periodic compensation. For Delft DGA's with pension in own management, this is often complex due to the Old Age Reserve (FOR), especially in divorces in this dynamic region. The first step is an actuarial calculation of the build-up during the marriage period, taking into account fiscal facilities and local economic factors.
Parties in Delft notify the equalisation to the pension administrator or Tax Authorities. In own management within the BV, typical for Delft entrepreneurs, the reserve must be converted, which may trigger taxation in box 1. Alternatives are buy-out or average division via a notarial deed at a Delft notary office. Fiscal advice from specialists in the Delft region is crucial to avoid double taxation and make optimal use of regional networks. 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 Delft divorce cases show that timely notification within two years after divorce prevents fines, with the help of local family law attorneys.
Important: in the event of matrimonial property arrangements with an exclusion clause, equalisation lapses, unless otherwise provided in the deed. For DGA's in Delft with BV transfers linked to pension, always consult a fiscalist specialised in the region, for example via the Delft Business Climate.