If you own a business property in the Netherlands which is located in a municipal redeveloping area, you may have to pay a betterment levy (baatbelasting) to your municipality.
Your business must benefit from the redevelopment, such as when a new sewer system or bicycle path is built. A betterment levy will only be levied when new facilities are built. The level of betterment levy you need to pay depends on how much you benefit from the new facility. This information can be found in the municipal tax rates.