Module 9: The Director-Major Shareholder (DGA) and Pension

In this module you will discover why the director-major shareholder (DGA, a director who also owns a large share of the company) holds such an exceptional position in the world of pensions. You will learn who the DGA exactly is according to the various laws, how he arranges his salary and dividend, and which freedoms and risks his pension entails. We cover, among other things, pension in own management (pensioen in eigen beheer), the difference between the fiscal and commercial value, the evaporation of losses (verliesverdamping), and the major dangers surrounding illness, divorce and surrender (afkoop). Finally, you will look at the alternatives and the future of the DGA pension.