In the Netherlands you may have to pay second home tax (forensenbelasting) if:
- you own a second home or static caravan in a municipality other than the municipality where you are resident
- you have this second home or static caravan at your disposal for more than 90 days per year
If so, you will receive an assessment notice on an annual basis from the municipality where your second home or mobile home is located. This notice will specify the term within which you must pay.
Please note: If you rent out your second home or mobile home to others, you may also have to pay tourist tax.