Estate Planning for DGA's with Partner in Delft: Will and BV Transfer
DGA's in Delft with a partner must carefully tailor estate planning to divorce risks, especially in a dynamic region like the Delft innovation hub with many tech and engineering companies. A flexible will with two-stage authorization prevents forced sale of BV shares, crucial for family businesses around TU Delft. According to Book 4 of the Dutch Civil Code, Article 4:118 regulates the legitime portion, but exclusion clauses effectively protect the business assets against claims.
Upon death, the Pension Act (Wet LB) applies: partner pension via the BV, with extra attention for Delft notaries specialized in high-tech enterprises. Certification of shares separates economic interest from voting rights, ideal for blended families in this student city. Tax optimization via a BV holding with ordinary and preference shares minimizes risks. Inheritance tax: exemption of €723,000 per child, but 40% rate above that – consult a Delft tax advisor for local optimization.
After divorce: immediately update the will and marital conditions, taking into account the busy Delft real estate market. Practical example from Delft: a living will appoints a trusted person for BV decision-making in case of incapacity, such as for entrepreneurs in the Technopolis. Combine with gifts of value certificates to spread inheritance tax over years. Tax advantageous: no gift tax on periodic gifts below the threshold, perfect for Delft startups.