Pension Equalisation for DGA's in Leiden: Practical Steps after Divorce
In Leiden, where many DGA's from sectors such as biotech and university-related startups run their BV, the old-age pension accrued 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 an own pension entitlement or periodic compensation. For Leiden DGA's with pension in own management, this is often complex due to the Old Age Reserve (FOR), especially for enterprises around the Bio Science Park. The first step is an actuarial calculation of the accrual during the marriage period, taking into account local fiscal facilities and subsidies for innovative BV's.
Parties in Leiden notify the equalisation to the pension administrator or Tax Authorities via the regional office in The Hague. In the case of own management in the BV, the FOR reserve must be converted, which may trigger taxation in box 1. Local notaries in the city centre, specialised in family and enterprise law, often advise buy-out or average division via a notarial deed. Fiscal advice from Leiden experts is crucial to avoid double taxation, especially in transfers of BV shares. 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 for survivors' pension, with specific attention to Leiden inheritance law practices.
Practical examples from Leiden show that timely notification within two years after divorce prevents fines, for example with DGA's of university spin-offs. Important: in the event of matrimonial property arrangements with an exclusion clause, equalisation lapses, unless otherwise provided in a deed drawn up by a notary at Pieterskerkplein. Always consult a tax advisor in Leiden for BV transfers linked to pensions, to benefit from regional networks such as the Leiden Entrepreneurs Association.