Tax Consequences of Business Deduction in DGA Divorce in Utrecht
In the divorce of a DGA (Director-Major Shareholder) in Utrecht, the division of business assets significantly affects the tax position. In the Utrecht region, with many family businesses along the A12 corridor, the Old Age Reserve (FOR) and mid-salary scheme in own management are directly affected by equalisation. Payout of FOR leads to box 1 taxation up to 52%, but Utrecht advisors recommend spreading via bank savings, often through local banks such as Rabobank Utrecht.
The customary salary rule (article 12a Income Tax Act) requires the ex-DGA to take at least €51,000 salary, which changes upon division of shares in Utrecht BVs. Upon share transfer, the realisation principles of the Corporate Income Tax Act apply: forfeiture profit on latent reserves. Marital conditions with settlement clause activate box 3 taxation on deemed return, especially relevant for Utrecht real estate companies. Local notaries in the city centre emphasise timely adjustment of marital conditions.
Strategies specific to Utrecht: splitting the BV into operating company and holding minimises tax, ideal for tech startups in Utrecht Science Park. The Excessive Borrowing Act limits debts to the DGA after divorce, with extra scrutiny at the Utrecht Tax Office (Domstraat). Pension compensation remains exempt from wealth tax. Practical example from Utrecht: conversion of FOR to bank savings account at ABN AMRO saved an entrepreneur 20% tax burden. Report changes timely at the Utrecht Tax Office to prevent additional assessments. Combine with estate planning for children, possibly via Utrecht family law specialists.