Tax Consequences of Business Deduction in DGA Divorce in Tilburg
In Tilburg, a vibrant business center in North Brabant with many family businesses, the division of business assets in a DGA divorce strongly affects the tax position. Local entrepreneurs from the textile and manufacturing industry, often active in the Spoorzone, face specific challenges. The Old Age Reserve (FOR) and mid-salary scheme in own management are affected by equalization. Payout of FOR leads to box 1 taxation up to 52%, but Tilburg tax specialists recommend spreading via bank savings, fitting regional savings initiatives.
The customary salary rule (article 12a Income Tax Act) requires the ex-DGA to take at least €51,000 salary, which changes with the division of shares in Tilburg BVs. Upon transfer, the realization principles of the Corporate Income Tax Act apply: forfeiture profit on latent reserves, especially relevant for companies on Professor Dondersstraat. Marital conditions with equalization clause activate box 3 taxation on deemed return, while Tilburg notaries such as those in the city center often advise cold exclusion to avoid this.
Strategies specific to Tilburg: splitting the BV into operating company and holding minimizes tax, ideal for the growing tech startups in the city. The Excessive Borrowing Act limits debts to the DGA after divorce, with extra attention to local mortgage rules via Rabobank Tilburg. Pension compensation remains exempt from wealth tax. Practical example from Tilburg: conversion of FOR to bank savings account at a family business in the Oud-Zuid neighborhood saved 20% tax burden. Report changes timely to the Tax Authorities in Tilburg to prevent additional assessments, and combine with estate planning for children via specialists from the Tilburg Entrepreneurs Association.