Pension Equalization for DGA's in Utrecht: Practical Steps after Divorce
In Utrecht, where many director-major shareholders (DGA's) of BV's in sectors such as tech and consultancy are established, the old-age pension accrued during the marriage must be equalized after a divorce. According to the Pension Equalization Act (Wet VPS) article 2, this is done via conversion into one's own pension entitlement or periodic compensation. For Utrecht DGA's with pension in own management, this is often complex due to the Old Age Reserve (FOR), especially in divorces handled by the District Court of Midden-Nederland (Utrecht location). The first step is an actuarial calculation of the accrual during the marriage period, taking into account Utrecht-specific tax facilities and local pension advisors.
Parties notify the equalization to the pension administrator or the Belastingdienst office in Utrecht. In the case of own management in the BV, the FOR reserve must be converted, which may trigger taxation in box 1. Local alternatives in Utrecht include buy-out via specialized notaries at Mariaplaats or equal division by a notarial deed. Tax advice from Utrecht offices such as Deloitte or local tax specialists is essential to avoid double taxation, particularly in BV transfers. 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 Utrecht divorce cases show that timely notification within two years after the judgment of the Utrecht court prevents fines.
Important: in the event of matrimonial property agreements with an exclusion clause, often drawn up by Utrecht notaries, equalization lapses, unless otherwise provided in the deed. For DGA's in the Utrecht-Amersfoort region, always consult a tax specialist specialized in BV pension transfers, for example via networks such as Ondernemend Utrecht.