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If you let more than 10 rented houses in the regulated sector for a rent on or below the rent allowance limit, you must pay a landlord levy (in Dutch) (verhuurderheffing) tothe Dutch Tax and Customs Administration. The levy is a percentage of the value of the rented houses.
Filing a landlord levy return
You will find your digital tax return in the secured section of their website (only available in Dutch).
Landlord levy reduction
In some cases, for instance when you invest in transforming offices to dwellings, you may apply for landlord levy reduction.