Divorce with your own business | Value, shares, buy-out

Divorce with your own business in the Netherlands: what happens to it?

A divorce with your own business in the Netherlands affects ownership, business value, income and continuity all at once. Your ex does not automatically get half of the business. Nor does a business in your name automatically mean that there is no financial claim. First it must be established which rights exist between the partners, then what those rights are worth, and finally how any payment can be made without disrupting the business.

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.

With a business, family law and company law questions arise at the same time. If you map out the business structure and the rights between the partners separately, you can prevent an agreement on value from later foundering on ownership, financing or control.

Divorce with your own business: the first four questions

Which form of relationship applies: marriage, registered partnership or cohabitation? When did the relationship begin and which matrimonial property regime applies? Is there a notarial deed with a periodic or final settlement clause (verrekenbeding)? And what is the legal form of the business? A sole proprietorship, a general partnership (vof) and a private limited company (bv) each raise different questions of ownership and control.

Only start a valuation once these questions have been answered. A business valuation can be carried out excellently and still value the wrong thing: the enterprise as an economic activity, the shares in one bv or the assets of a sole proprietorship. With a prenuptial agreement (huwelijkse voorwaarden), there may also be a settlement claim without the business itself changing owner. Read the separate explanation of settlement clauses.

Three regimes, three different starting points

For a marriage without a prenuptial agreement entered into before 2018, the general community of property that applied at the time is in principle the rule. Shares that a spouse already owned before the marriage may have become part of it. For a marriage from 2018 onwards, a limited community of property (beperkte gemeenschap van goederen) applies by default: a business that one partner already owned before the marriage in principle remains separate property; a business started during the marriage may fall within the community. Under that new regime, inheritances and gifts in principle remain separate property. With a prenuptial agreement, the deed and any later amendments determine the starting position.

This is a starting point, not a calculation. A bv set up before the marriage may, for example, have remained separate property after 2018 while money from the community went into the bv. A bv started during the marriage may have been financed with demonstrably separate funds. Whether this gives rise to a reimbursement right, a settlement claim or another claim requires a separate legal analysis. So at the first meeting, ask about the date of the marriage, the deed and the financing history. A conclusion based only on the date of incorporation or the KVK registration is not enough.

Bv, sole proprietorship and general partnership: why the difference matters

In a bv, a shareholder holds shares. The company owns its own business assets, contracts and any properties. An agreement between ex-partners about shares does not by itself change the management, the financing or the obligations of the bv. The articles of association and shareholder agreements can affect a transfer or decision-making. See also divorce with bv shares.

A sole proprietorship is not a separate legal entity with shares. Map out the relevant business assets, debts and cash flows and then examine which of them are included in the settlement. For a sole proprietorship, the Dutch judiciary’s checklist explicitly asks for the assets and liabilities to be listed and for a proposal for division or settlement.

In a general partnership or professional partnership (maatschap), the partner’s share and the agreement with the other partners also come into play. A divorce does not automatically end all business arrangements. So look at who remains a partner after the divorce, who takes the day-to-day decisions and which obligations towards third parties continue.

A separately owned business can still raise financial questions

A business that falls outside the community may nevertheless have been financed with joint money during the marriage. Think of repayments on a business loan from a joint account, a personal inheritance paid into the business or business funds that financed a home. The nature of the payment must be apparent from the deeds, statements, correspondence and accounts. A bank transfer on its own does not always prove whether the parties intended a loan, an investment or a gift.

With periodic settlement clauses that were not carried out, the assets that are present may in certain circumstances become the subject of a dispute about evidence. Was the marriage entered into under the limited community of property that has applied since 2018, and did the business remain outside that community? Then reasonable compensation for the knowledge, skills and work of the entrepreneurial spouse for the benefit of the community may also be at issue. Whether this applies and how much depends on the matrimonial regime and the specific circumstances. None of these rules justifies the automatic conclusion that the whole business must be shared. Calculate claims per legal ground and watch out for double counting.

How is the business valued?

Have a valuation expert with a targeted brief determine what they examine. The reference date for the composition of a community and the one for valuation may differ. Also discuss the entrepreneur’s personal importance to the business, the transferability of clients, contracts, loans, tax positions, recent figures and uncertainties in forecasts.

The balance sheet value is not an automatic answer. A profitable business may have debts and a large need for investment. A seemingly high business value is also not the same as the amount that can be paid out today without causing harm. Ask the expert to show sensitivities: what happens with lower turnover, a higher salary for replacement management or a necessary investment?

Fictitious example. An entrepreneur holds all the shares in a holding company, which owns an operating company and a rented-out property. The ex-partner cites the appraised value of the property as a direct claim. But the property belongs to the company; the holding company may have a debt and not all of the value can be distributed. First the shares, the matrimonial property regime and any settlement rights are examined. Then an expert can determine the appropriate value. The example does not give an outcome for any actual case.

Do not confuse value and maintenance

For maintenance (alimentatie), the central question is which income or financial capacity is reasonably available; for the division of assets, it concerns rights to assets. The same annual accounts may be needed for both analyses, but the outcomes are not the same. High equity in the bv is not automatically freely spendable personal income. Conversely, a low salary may not give a full picture of the financial possibilities if the entrepreneur has influence over dividends and expenses. Have both calculations substantiated separately and explain how they relate.

How is an ex-partner bought out?

Explore financing, payment in instalments, setting off against other assets or the sale of part of the business. With payment in instalments, record when which amounts are due, whether interest applies, what security is available and what happens in the event of default. A bank, co-shareholder or civil-law notary may have a necessary role. Examine the tax consequences before an agreement becomes final.

If both partners run the business, also arrange the interim period: who may approve payments, who manages client data, who speaks to employees, and how are withdrawals recorded? A divorce settlement agreement (convenant) that arranges the personal divorce but leaves authorised management and bank access open is incomplete in practice.

What happens in the months between separation and settlement?

It is precisely in that interim period that the figures change. Invoices come in, the entrepreneur draws salary or dividend, a current account (rekening-courant) grows and a bank may review its financing. Record which transactions are normal business management and which require prior consultation. Think of the sale of a major business asset, a new loan from a related party or an exceptional dividend. There is no need to bring the business to a standstill; what is needed is that financial choices can be checked afterwards.

Ask periodically for the same summary figures, for example a quarterly balance sheet and profit and loss account, plus an overview of movements on the current account and loans between the companies involved. Agree whether both parties may communicate directly with the accountant and what the accountant may and may not state on behalf of one party. The other party may have a legitimate interest in information, while confidential client or staff data must remain protected. Limited access through lawyers or an expert can reconcile those interests.

Keep income, value and payment separate. An unexpectedly low salary for the director and major shareholder (dga) can affect the maintenance question; a new contract can affect the valuation; and a dividend decision can affect the ability to finance a buy-out. One figure does not replace another. If a dispute arises about missing documents, this explanation of business records in a divorce sets out which information you can request in a targeted way.

A buy-out example without false precision

Fictitious calculation example. After examining debts and intercompany loans, an expert values a shareholding in the holding company at € 800,000. That does not mean the other partner automatically receives € 400,000 in cash. First it is established whether the shares fall within a community or whether there is another settlement claim. Next, it is examined whether a personal loan from the bv has already been included in the valuation, which other assets are allocated and which net payment remains. Finally, the receiving partner must have security that an agreed instalment payment will actually be made. The figures illustrate the order of steps; they are not a standard valuation or claim.

Which documents should you bring to the first meeting?

The complete prenuptial agreement, including amendments, or the cohabitation agreement.
KVK extracts, articles of association, shareholders’ register and partnership agreements.
Annual accounts and tax returns for several years, recent interim figures and forecasts.
Business and personal loans, current account, bank balances and any security.
Substantiation of large transfers between personal, joint and business assets.
Any earlier valuations, financing applications and draft agreements.

Are relevant figures missing? Read what you can do if business information is not provided. If the bv owns several properties, also see property portfolios in a divorce.

Frequently asked questions

Is a business I set up before my marriage always safe? It may have remained separate property, but the matrimonial regime, the prenuptial agreement and investments during the marriage must be assessed.

Do I have to pay half of the turnover? No. Turnover is something other than profit, business value, share value and any claim of a partner.

Can my accountant handle my divorce settlement? An accountant can provide figures and valuation information. The legal basis of claims and the procedural route require a separate legal assessment. Also check whether one adviser can serve the interests of both partners.

Does the business have to be sold? Not merely because you are divorcing. Continuing the business with a substantiated buy-out or another form of division can be explored.

What if we are both shareholders or directors? Then, in addition to the family law settlement, voting rights, management, contracts and any pre-emption rules also play a role. Temporarily record who takes which business decisions and work out a separate route for ownership and control. Read the in-depth article on bv shares in a divorce.

Does this also apply to a freelancer with a sole proprietorship? Yes, but there are no shares in a separate legal entity. Examine business assets and debts, the origin of investments, the matrimonial regime and which income is relevant for maintenance. The outcome can therefore be substantially different from that for a bv.

Öznur Batur assesses the family law claims between partners; Onur Arslan the property law and business aspects. Independent experts are involved for valuation and tax where necessary. Tell us about your situation and mention the legal form, any prenuptial agreement and the next deadline.