• Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 8/29/2014

Netherlands - Accommodations subject to municipal taxes (landlord levy) 

August 29:  Among municipal taxes payable in the Netherlands is the “landlord levy”—for which the return must be filed before 1 October 2014.

A landlord levy municipal tax return also must be filed by care facilities.

However, self-contained accommodation housing that is part of an intramural residential care complex whose residential component is funded through the “Exceptional Medical Expenses Act” (Algemene Wet Bijzondere Ziektekosten - AWBZ) or the “Medical Research (Human Subjects) Act” (Wet medisch-wetenschappelijk onderzoek - WMO) or by a health insurer, is not liable for the landlord levy.

A housing accommodation is subject to the landlord levy if the individual resident pays the residential expenses.

Read an August 2014 report prepared by the KPMG member firm in the Netherlands: News Alert Municipal taxes and the valuation of immovable property - August 2014

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