Municipality Amstelveen: Property tax (OZB)
You must pay property tax (onroerendezaakbelasting; 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 the municipality.
The municipality determines the value of your business premises each year on 1 January. This is the valuation of immovable property (waardering onroerende zaken; WOZ).
Please check the Gemeentebelastingen Amstelland (Amstelland Municipal Taxes) website for the rates.
The individual who is the user of the business premises on 1 January must pay the user OZB for the entire year. This means that the OZB assessment does not change if the property is sold or if the usage stops throughout the year. The owner who is also a user will therefore receive assessments for both taxes.
Payment
You will receive an annual OZB assessment from Gemeentebelastingen Amstelland. This assessment states the amount you must pay. If you are 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;
- request a payment plan. Please visit the Gemeentebelastingen Amstelland website for more information.
Relief
The municipality of Amstelveen doesn´t grant exemptions for the OZB.
Moving
If your business moves premises, you will still have to pay OZB for the entire year. Report your move to the Gemeentebelastingen Amstelland via the municipal taxes contact form (in Dutch). Be sure to remember you also adjust your address in the Netherlands Chamber of Commerce (Kamer van Koophandel) register.
If you disagree with the WOZ for your commercial building(s) or with the OZB, you can file an objection.