Compensations for objection against WOZ and bpm to be paid directly to objector

What has changed?

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). 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 is reduced to 25% of the current compensation if the objector is successful.
• If the objector receives compensation for other reasons, it is 10% of the compensation before 1 January 2024.
• The compensation for immaterial damages if the objection procedure takes too long is €50 per 6 months delay (which was €500) .

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.

For whom?

• 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

When?

This change in law has come into effect on 1 January 2024.