Do 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 may have to pay a landlord levy (verhuurderheffing, in Dutch)to the Dutch Tax and Customs Administration. You can find out if you have to pay the landlord levy when you fill out your landlord levy return. 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
Do you invest in for instance turning office buildings into housing? You can apply for a reduction of the landlord levy (Vermindering Verhuurderheffing, in Dutch).