Local taxes

Taxes payable to the municipality or water board

Depending on whether you lease or own your business premises, you will pay certain taxes to the municipality or the water board.

Each business has to pay municipal property tax (OZB). If you only use (rent) your business premises, you will pay only a user’s charge. If you own properties, you will also pay, in addition, an owner’s charge for each address. The total OZB tax payable is determined on the basis of the economic value of your premises. This value is assessed on behalf of the municipality and is used as the tax base (you pay an annual amount to be determined by the municipality per unit of one thousand euro of property value). You can lodge an appeal against the tax base, giving reasons.

Tax on frontages that encroach on public land

If, in addition to your own land, you also use public land, you must also pay this tax for the right of usufruct on the public land.

If the municipality collects your waste, you will pay cleaning charges and the waste collection levy. You will also pay sewerage charges and, where appropriate, advertising tax. For more detailed information, please contact the relevant municipality.

Water board tax

You will pay water board tax if you own land, buildings and a natural area or if you occupy business premises.

This may consist of three parts:

  • a water treatment levy
  • a surface water pollution levy
  • a water system levy.

The tax base is the same as the tax base for the municipal OZB tax and is passed direct to the water board by your municipality.

For more detailed information, please contact the water board: http://wro.waterschapsheffingenlimburg.nl/

Are you a small independent business with a limited ability to pay and do you have no or limited equity? If so, you may be eligible for complete or partial exemption from taxes payable to your municipality and water board.


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