Who occupies the founder’s empty chair for 30 days?

A Dutch owner-director — directeur-grootaandeelhouder (DGA) — is often simultaneously director, shareholder, bank signatory and the principal holder of practical knowledge. When that person's chair is empty, these functions do not pass automatically to one relative.

During the first day, signature, payments and the authorised contact matter. During the first month, payroll, clients, management and shareholder decisions matter. After one year, the system needs a sustainable replacement and an economic outcome for the family.

A child who works in the business may be a suitable manager, but that does not resolve the allocation of value. Children outside the business may hold an economic interest without an operational role. Shareholder voting and director management also require different legal bases.

A matrix covering three events—unavailability, incapacity and death—and three time horizons—24 hours, 30 days and 12 months—makes these distinctions visible before a share-administration foundation, shareholders' agreement or tax route is selected. Tax relief does not cure the absence of a lawful decision-maker.