Pension Equalisation for DGA's in Tilburg: Practical Steps after Divorce
In Tilburg, a vibrant business centre in North Brabant with many family businesses and DGA's, 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 one's own pension entitlement or periodic compensation. For Tilburg DGA's with their own BV in the region, such as around the Spoorzone or industrial estates, this is often complex due to the Old Age Reserve (FOR). The first step is an actuarial calculation of the accrual during the marriage period, taking into account local fiscal facilities and the dynamics of Brabant enterprises.
The parties notify the pension administrator or Tax Authorities of the equalisation. In own management within the BV, the reserve must be converted, which may trigger taxation in box 1. In Tilburg, notaries and tax advisors in the city centre, near Heuvelstraat, offer specialised assistance with buy-out or average division via a notarial deed. Tax advice is crucial to avoid double taxation, especially in transfers of BV shares in the textile or manufacturing industry. 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 Tilburg divorce cases show that timely notification within two years after divorce prevents fines, with support from local law firms such as those on Nieuwlandstraat.
Important: in the event of matrimonial property arrangements with an exclusion clause, equalisation lapses, unless otherwise provided in a Tilburg matrimonial deed. Always consult a tax advisor in the region for BV transfers linked to pensions, for example via networks such as Ondernemend Tilburg.