In a divorce, partners often have to divide assets and debts or settle a value between them. A business, shares in a private limited company (bv) or several properties make the division of assets in a divorce in the Netherlands more complex. The answer does not start with “half each”, but with four questions: who owns the asset, what claim exists, at what date is it valued and how can the outcome actually be carried out?
Written by Öznur Batur (family law aspects) and Onur Arslan (property law aspects), attorneys at Arslan Advocaten. Legal review: 28 September 2026. General information is not legal advice about your own situation.
In this article, division of assets (boedelscheiding) refers to the financial settlement of a marriage or registered partnership. Are you dealing with an inheritance? Then read dividing an inheritance that includes a business or property. The rules and the people involved are different there.
Start with a map of your assets
For each home, property, bank account, business, shareholding and debt, write down who is the legal owner or debtor. Then note how the asset was acquired and paid for. An asset may be jointly owned, fall within a marital community of property (gemeenschap van goederen) or remain separate property while a settlement or reimbursement claim still exists. In a bv, the shareholder owns shares; the properties and contracts of the bv in principle belong to the company itself. A title deed therefore does not yet tell you how much a spouse will ultimately receive.
Look at the date of the marriage, any prenuptial agreement (huwelijkse voorwaarden) and later amendments to it. The statutory regime for marriages since 2018 differs from that for many earlier marriages. A periodic settlement clause (verrekenbeding) that was not carried out during the marriage can play an important role. For cohabiting partners, the property titles, the cohabitation agreement and concrete arrangements are what matter; do not use standard divorce wording for them.
| Asset | First documents | Question that is often forgotten |
|---|---|---|
| Owner-occupied home | Title deed, mortgage statement, valuation | Who pays interest and other costs from the actual separation onwards? |
| Rented-out property | Property title, financing, tenancy agreements | Is the value of the let property different from that of a vacant one? |
| Bv shares | Articles of association, shareholders’ register, annual accounts | What does the bv own and what obligations does it have? |
| Sole proprietorship or general partnership (vof) | Balance sheet, contracts, debts, partnership agreement | Which assets and liabilities are actually included? |
| Separate contribution | Statements, deeds, correspondence | Was it a loan, an investment, a gift or a payment without a right to reimbursement? |
In its checklist, the Dutch judiciary (Rechtspraak) asks for separate information on real estate, mortgage loans, businesses and reimbursement rights. That structure is also a useful starting point outside court proceedings.
Marriage before or from 2018 makes a difference
For a marriage without a prenuptial agreement entered into on or after 1 January 2018, the limited community of property applies in principle. Assets that one partner already owned alone before the marriage, and assets acquired through inheritance or gift, in principle remain separate property. Assets that the partners owned together before the marriage, on the other hand, do fall within the community. For a marriage before 2018 without a prenuptial agreement, the statutory starting point was different: a general community of property, with exceptions such as an exclusion clause attached to an inheritance. Later amendments to a prenuptial agreement can change the analysis again.
That distinction matters for an existing business. Take a holding company that one partner already owned before a marriage in 2020. The shares may remain separate property, while investments made during the marriage or the efforts of the entrepreneurial spouse can still raise financial questions. The reverse may apply to shares acquired during the marriage. So do not draw the conclusion “before the marriage = no claim” or “during the marriage = always half the shares” without examining the deeds and the flow of money.
Also keep evidence of where money came from. If an inheritance was paid into a joint account and then used for a property, the route the money took becomes important. A will, bank statements, notarial deeds and the accounts help to establish whether there is separate property, a reimbursement right or a loan. A calculation that does not show that origin is vulnerable in negotiations and in court proceedings.
Dividing and settling are different steps
Dividing concerns a jointly owned asset: who gets the property or the shares, and what compensation does that person pay the other? Settling can give rise to a monetary claim while ownership of the asset stays with the same person. In addition, a spouse may assert a reimbursement right for money that came from another pool of assets. Set these legal grounds side by side before you add up amounts. Otherwise the same payment may be counted twice, or not at all.
A good example is an entrepreneur who owned a bv before the marriage, while joint funds were invested in that bv or in a business property during the marriage. The fact that the shares are separate property does not automatically rule out another financial claim. Conversely, a single payment from a joint account does not make the entire company jointly owned.
Which reference date applies?
The date on which it is determined what belongs to a dissolved marital community does not have to be the same as the date on which an asset is valued. In a divorce, the extent of the community is usually fixed by the filing of the divorce petition. For value, the date of the actual division applies in principle, unless the parties agree otherwise or an exception is justified. A prenuptial agreement and the applicable law may lead to a different analysis.
That difference can be large for a growing business, a property whose value changes or a loan that is repaid in the meantime. First agree with an expert what they must value, at which date and on the basis of which documents. A valuation without a clear brief can later cause more discussion than clarity.
Suppose, for example, that the divorce petition is filed in March and the business signs a large contract in September. The shares may fall within the community on the first date, while the effect of the contract becomes a point of dispute in a later valuation. An expert must state which information was known or foreseeable on which date. The parties may agree on a different valuation date, but must clearly record that date and the consequences for changes in value. With a prenuptial agreement, the reference date for settlement requires a separate reading of the deed and the law.
When a business is part of the divorce
A business does not have one self-evident divorce value. In a bv, relevant factors include the value of the shares, the group structure, debts, the current account (rekening-courant), available cash and the influence of the entrepreneur on earnings. In a sole proprietorship, it must be clear which assets and liabilities are relevant; a registration with the Netherlands Chamber of Commerce (KVK) is not in itself a separate share that can be divided. In a general partnership, the arrangements with the other partners and the continuity of the business also come into play. Read the step-by-step guide on divorcing with your own business and the in-depth article on business valuation.
The value on paper is something other than whether the entrepreneur can pay a buy-out sum. A payment arrangement in instalments can sometimes be explored, but requires agreements on due dates, security and what happens in the event of default. Agreements with banks or co-shareholders may also be needed.
When several properties are involved
Examine each property separately. A property portfolio in a divorce may consist of an owner-occupied home, rented-out homes, a commercial property and properties held through a bv. The owner, financing, rental income and tax treatment may differ per property. A combined valuation figure for the entire portfolio does not replace that analysis.
Also map out who manages the properties until the division is final. Who receives the rent, pays for maintenance, has access to the records and decides on a new tenant? Put temporary arrangements in writing and keep the underlying bank statements available.
Count a debt or payment only once
When separate property, the community and a bv have financed one another, several claims can exist side by side in one case. A current account debt of the entrepreneur to the bv, for example, is an asset of the bv and possibly a personal obligation of the entrepreneur. A payment from the community for a personal purchase can raise a reimbursement question. Deducting the same amounts from the share value and also adding them separately to the estate, without explanation, leads to double counting.
So have a ledger of mutual positions drawn up: who is the creditor, who is the debtor, on what date was the money provided and how is it shown in the annual accounts? Check whether a claim still exists, has been repaid or will be set off in a division. The accountant can reconstruct the flow of money; the lawyer then determines which legal ground fits. It is precisely the combination of the two that prevents a seemingly tidy spreadsheet from producing the wrong claim.
If you continue to disagree
Start with a list of the points on which you do and do not agree. If only the valuation method is disputed, a clearly defined independent valuation may be useful. If business information is missing, first determine which documents are really needed. Negotiation or mediation can work for a partial dispute; if the division stalls, the court can determine how the assets are divided. Which requests and evidence are needed depends on the procedure and the precise legal basis.
Do not sign a divorce settlement agreement (convenant) that presents a value, payment term or bank cooperation as fixed while it is still uncertain. Have the legal, financial and tax feasibility checked in advance.
Division of assets in a divorce: practical step-by-step plan
- Gather the marriage certificate, prenuptial agreement and title deeds.
- Make one list of assets, debts and payments between personal and business assets.
- Note for each item which legal claim is made and by whom.
- Determine the relevant reference dates and give experts a targeted valuation brief.
- Work out several scenarios: allocation, buy-out, sale or temporary joint ownership.
- Check financing, tax, notarial steps and the position of third parties.
- Record the implementation, deadlines, security and any later final settlement.
Frequently asked questions
Does my ex automatically get half of my business? No. First the matrimonial property regime, the ownership of shares or assets and any settlement and reimbursement rights must be examined.
Is the balance sheet value decisive? Not necessarily. The valuation question depends on what is being valued, the reference date, the financial outlook and how the risks are substantiated.
Do rented-out properties have to be sold? Not automatically. Allocation and buy-out may be options if the value, financing and rights of third parties involved allow it.
Can I get advice before any proceedings have started? Yes. An inventory of rights, documents and workable scenarios is particularly useful before you make an irreversible agreement.
Why two areas of law in one case? A family law claim can depend on the business structure, and a financial agreement can founder on articles of association, financing or control. Öznur Batur handles the family law side; Onur Arslan assesses the property law and business structure. An independent valuer or tax adviser can work out the financial or tax questions.
When you first contact us, mention whether there is a business, several properties, a prenuptial agreement or ongoing proceedings. Do not send complete records through an unsecured contact form; first tell us which documents are available. Contact us for an assessment of the right approach.
Read more
- Divorce with a bv or holding company
- No access to business records in a divorce
- Division of the marital home in a divorce
- Dividing pension after divorce
Sources consulted: Rechtspraak: checklist for community of property (in Dutch), Rechtspraak: checklist for prenuptial agreements (in Dutch), Rechtspraak: divorce procedure (in Dutch), Belastingdienst: divorce and separation (in Dutch).
