Municipality Baarle-Nassau: Property tax (OZB)
Please note: you must pay property tax (OZB) if you are the owner or user of a commercial building. It makes no difference if you live in the Netherlands or not.
The amount of OZB you must pay depends on:
- the value of the commercial building; and
- the OZB rates applicable in your municipality.
The municipality determines each year the value of your business premises. This is the property valuation (waardering onroerende zaken – WOZ). The municipality determines the OZB on the basis of the previous year’s WOZ.
Payment
You will receive an annual OZB assessment. This assessment states the amount you must pay. You must pay this amount within 6 weeks.
Relief
Are you unable to pay the OZB? Then you can ask the municipality for an exemption from (part of) the tax. This is called waiver or remission (kwijtschelding).
Moving
Do you expect to move later in the year? You must still pay the OZB assessed by the municipality on 1 January. You do not have to pay any further OZB on your new premises. The notary usually settles this with the new owners.
Do you disagree with the WOZ for your commercial building(s)? Or with the OZB? If so, you can object. You can do so here: https://www.baarle-nassau.nl/ozb.