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If you let more than 50 houses in the social housing sector for a rent on or below the threshold for eligibility for rent allowance, you must pay a landlord levy (verhuurderheffing, in Dutch)to the Dutch Tax and Customs Administration. The levy is a percentage of the value of the rented houses.
Filing a landlord levy return
To pay the levy, you have to log in to the secured section of Dutch Tax and Customs Administration website. Then select the landlord levy tax return form (Aangifte verhuurderheffing voor ondernemers), which can be found under other forms (Overige formulieren, in Dutch).
Landlord levy exemption
If you are a housing association and you invest in social housing in regions affected by shrinkage (where demand for cheaper housing is on the rise), you may be eligible for an exemption from the landlord levy (Vrijstelling van de Verhuurderheffing, in Dutch). If you invest in temporary social housing you may also be eligible for an exemption (in Dutch). Associations that turn office buildings into housing may apply for a reduction of the landlord levy (Vermindering Verhuurderheffing, in Dutch).