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Municipal tax on encroachments on or above public land

This information is provided by: Netherlands Enterprise Agency

In the Netherlands, in most cases a municipal tax is owed for the use of public land (officially, this is a tax on ‘encroachments on or above public land’, precariobelasting). Anyone who uses a plot of municipal land, for instance by installing an object on it, suspending an object above it or anchoring an object in the ground, has to pay this tax. The 'object' could be an outdoor cafe, a projecting roof, a billboard, scaffolding or a container, for example. You also have to pay this tax if you want to display articles for sale in the street. The amount owed depends on how the municipal land is used.

What you must do

You will normally need a permit to use public space (e.g. an All-in-one Permit for Physical Aspects), for which you have to pay a fee. In some municipalities, the tax on encroachments on or above public land is included in the cost of the permit. Also, you will usually have to include information about the size and location of the object with your application to the municipal authority.

This information is provided by:

Netherlands Enterprise Agency

Any further questions?

Netherlands Enterprise Agency +31 (0)88 602 44 44