Municipality Voorschoten: 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.
Payment
You will receive an annual OZB assessment from Belastingsamenwerking Gouwe-Rijnland - BSGR 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 Belastingsamenwerking Gouwe-Rijnland - BSGR will debit the amount from your bank account in monthly instalments
Relief
Are you unable to pay the OZB? Then you can ask the Belastingsamenwerking Gouwe-Rijnland - BSGR for an exemption from (part of) the tax. This is called waiver or remission (kwijtschelding). You can request a waiver at
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.