Estate Planning for DGA's with Partner in Leiden: Will and BV Transfer
DGA's in Leiden with a partner must carefully tailor estate planning to divorce risks, especially in a dynamic region like the Leiden area with many family businesses in biotech and hightech. A flexible will with two-stage authorisation prevents forced sale of BV shares, crucial for entrepreneurs around Leiden University. According to Book 4 of the Dutch Civil Code, Article 4:118 regulates the legitime portion, but exclusion clauses in combination with local notaries in Leiden effectively protect the business assets against claims.
In case of death, the Pension Act (Wet LB) applies: partner pension via the BV, with specific attention to Leiden tax advisors who optimise for regional inheritance tax issues. Certification of shares separates economic interest from voting rights, ideal for blended families in the city. Tax optimisation via a BV holding with ordinary and preference shares, often used by Leiden residents with holdings in Leiden Bio Science Park. Inheritance tax: exemption of €723,000 per child, but 40% rate above that – consult a Leiden notary office for personalised calculations.
After divorce: immediately update the will and matrimonial property regime with a specialised notary in Leiden centre. Practical example from Leiden: a living will appoints a trusted person for BV decision-making in case of incapacity, such as for entrepreneurs in the Leiden region. Combine with gifts of value certificates to spread inheritance tax over years. Tax benefit: no gift tax on periodic gifts below the threshold, with additional tips from local advisors for BV's in the region.