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 the value of your business premises each year on 1 January [or another date]. This is the property valuation (waardering onroerende zaken – WOZ). The municipality determines the OZB on the basis of the previous year’s WOZ.
Find all information on: Belastingsamenwerking West-Brabant (bwbrabant.nl)
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: Bezwaar en beroep: Belastingsamenwerking West-Brabant (bwbrabant.nl)..