Emigration of a managing director of a BV established in the Netherlands
As soon as you, as a Dutch citizen, choose to live in another EU country, such as Germany, you will be confronted with the laws and regulations and also the social security obligation of that country. Do you have a substantial interest in a BV established in the Netherlands or are you a director of that company (DGA)? Then there are tax consequences associated with the emigration.
Alienation benefit
For tax purposes, the emigration is regarded as a fictitious alienation of the shares. The managing director (or AB holder) must calculate the alienation benefit. The alienation benefit is the difference between the value in economic traffic of the shares (on the emigration date) and the acquisition price.
The value of a BV in economic traffic can be much higher than the current (book) value. There may be 'silent' and also 'not yet' distributed reserves. The positive alienation benefit is not taxed immediately, but the tax authorities impose a conservative assessment and automatically grant a deferral of payment. Please note! The limitation of the waiver to 10 years has been abolished as of 1 January 2016 (retroactively from 15 September 2015)!
Are you faced with the choice: emigrate yes or no? Our tips:
- Calculate the alienation benefit and check whether the consequences are acceptable for you
- Assess whether the place of establishment of your BV has not changed, take measures if necessary
- Check how the tax situation of your family will change. Do you have to file an annual income tax return in the Netherlands and your new country of residence? And check which income is taxable in which EU state
- What changes with regard to social security can you expect? Where are you and your family insured?
If you would like to obtain advice or have calculations set up (or have them set up) before making your choice, please contact us.
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