Do you provide professional help (legal assistance) to citizens or companies objecting to decisions on the Valuation of Immovable Property Act (WOZ) or the Private vehicle and motorcycle tax (bpm)? For example, do you run an objections agency (bezwaarbureau). From 1 January 2024, the municipality or the Tax Administration (Belastingdienst) will pay the compensation for the legal costs directly to the objector (citizen or businesses). Instead of to the organisation that provides the legal assistance.
The compensation for professional legal assistance and the compensation for immaterial damages will be lower:
- The compensation for professional legal assistance for the objector will be 10% to 25% lower than what objections agency currently receive.
- The compensation for immaterial damages if the objection procedure takes too long will be €50 per 6 months delay.
The purpose of this amendment is:
- to make it less attractive for objections agencies that help citizens and businesses for free (on a 'no cure, no pay' basis) to start as many legal proceedings as possible and make these proceedings last as long as possible
- to give municipalities and the Tax Administration more time to deal with other objection and appeal cases.
- entrepreneurs who have an objections agency
- entrepreneurs objecting to a WOZ decision for their business premises
- entrepreneurs objecting to a bpm decision for their business van, car, or motorbike
This change in law is expected to enter into effect on 1 January 2024.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).