Estate Planning for DGA's with a Partner in Tilburg: Will and BV Transfer
Tilburg DGA's with a partner, often active in the textile or manufacturing industry of the Midden-Brabant region, must carefully align estate planning with divorce risks. A flexible will with two-stage authorisation prevents forced sale of BV shares, crucial for family businesses in the Spoorzone. According to BW Book 4, Article 4:118 regulates the legitime portion, but exclusion clauses effectively protect the business assets.
In case of death, the Wet LB applies: partner's pension via the BV, with advice from Tilburg accounting firms. Certification of shares separates economic interest from voting rights, ideal for blended families in the growing city. Fiscal optimisation via a BV holding with ordinary and preference shares, suitable for local entrepreneurs. Inheritance tax: exemption €723,000 per child, but 40% rate above that – consult a notary in Tilburg centre for tailored advice.
After divorce: immediately update the will and marital conditions with a regional expert. Practical example from Tilburg: a living will appoints a trusted person for BV decision-making in case of incapacity, combined with gifts of value certificates to spread inheritance tax. Fiscally advantageous: no gift tax on periodic gifts below the threshold, with extra attention for Brabant family businesses.