Municipality Gulpen-Wittem: 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 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 out moreInformation on OZB in Gulpen-Wittem
https://www.gulpen-wittem.nl/onderwerpen/belastingen/belastingen-via-bsgw
Payment
You will receive an annual OZB assessment from your municipality (BsGW). This assessment states the amount you must pay. You must pay this amount within 6 weeks. Are you unable to pay the whole amount in one go? Then you can:
- pay in instalments: you request a direct debit and the municipality will debit the amount from your bank account in monthly instalments ; or
- ask the municipality for a payment arrangement.
Relief
You cannot ask the municipality for an exemption from the tax.
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 via BsGW: https://www.bsgw.nl/nl