Estate Planning for DGA's with a Partner in Utrecht: Will and BV Transfer
Utrecht DGA's with a partner must carefully align estate planning with divorce risks, especially in a dynamic region like the Domstad with many family businesses. A flexible will with two-stage authorisation prevents forced sale of BV shares. According to Book 4 of the Dutch Civil Code, Article 4:118 regulates the legitime portion, but exclusion clauses in combination with Utrecht notary services effectively protect the business assets against claims.
In the event of death, the Pension Act (Wet LB) applies: partner's pension via the BV, which ideally connects with local pension advisors for Utrecht entrepreneurs residing in the city. Certification of shares separates economic interest from voting rights, perfect for blended families in the Utrecht growth region. Tax optimisation via a BV holding with ordinary and preference shares, often advised by specialists from the Utrecht business centre. Inheritance tax: exemption of €723,000 per child, with a 40% rate above that – plan with Utrecht tax specialists for maximum savings.
After divorce: immediately update the will and matrimonial property regime with a notary in Utrecht-South or the city centre. Practical example from Utrecht: a living will appoints a trusted person for BV decision-making in case of incapacity, such as for entrepreneurs along the Merwede. Combine with gifts of value certificates to spread inheritance tax over years. Tax advantage: no gift tax on periodic gifts below the threshold, ideal for Utrecht DGA's with international connections via Schiphol.