Does your local municipality change the area where your business is located? For example, by installing a sewerage system or building a bicycle path or shopping centre? The municipality may decide you have to pay a betterment levy (baatbelasting).
A betterment levy will only be levied when there is an advantage for you. Your business must benefit from the redevelopment.
How much is the betterment levy?
Before a municipality installs any facilities, the municipality decides which part of the costst should be paid by the owners of properties in the area. 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.