Tailor-Made Matrimonial Property Regimes for Entrepreneurial Couples in Amsterdam
In the vibrant startup world of Amsterdam, from the Zuidas to Amsterdam Science Park, entrepreneurial couples often opt for matrimonial property regimes with periodic settlement of accrued assets (Article 1:141 DCC). This protects contributions to the BV against partners from outside the city, but divides profit growth 50/50. Cold exclusion is perfect for high-risk tech startups in Noordwijk or fintech in the Jordaan, where accrual is fully excluded.
Notarial execution is mandatory at Amsterdam notaries specialised in DGA's; standard terms cover pension accrual and goodwill of Zuidas companies. Fiscal linkage: settlement provision activates box 3 tax on surplus, taking into account the high real estate prices in Amsterdam. In case of divorce: valuation of accrual by independent experts from the notary profession or the Court of Appeal of Amsterdam. Additional clauses regulate owner-occupied home-BV structures and loans for canal houses.
Practical example from Amsterdam: hybrid model with a threshold amount of €50,000 prevents small claims in divorces in the creative sector. Update the terms upon BV growth, new children or relocation to the Randstad. Benefits: prevention of costly disputes at the District Court of Amsterdam and better bank financing at ABN AMRO or ING. Disadvantage: discussion on 'accrual calculation' in local case law. Compare with registered partnership for flexible exits in the dynamic Amsterdam economy.