In het Netherlands you may have to pay advertising tax (reclamebelasting) to the municipal authority for advertising that is visible from the public road (e.g. billboards and illuminated signs). It is irrelevant whether the advertising is above private or public land.
You will normally need an All-in-one Permit for Physical Aspects to advertise. Additionally, you will have to pay a municipal tax on encroachment on or above public land (precariobelasting) if you advertise on or above public land. The costs of this tax are often combined with the costs of the advertising tax in the same tax assessment.