Do you own commercial real estate or are you the user of a commercial property? Then you pay two types of tax: an owner's tax and / or a user tax. Together they form the property tax - the property tax.
Every home owner is familiar with it: the property tax, or the property tax. Finally, homeowners are obliged to transfer this tax to the relevant municipality every year. An obligation for everyone who owns a home, building or plot. "But I rent a house and I just pay for it!" That could be right. As a tenant of a house, building or plot, you can also pay property tax if your landlord passes this on directly or indirectly (in the rent). Unfortunately.
Ozb for commercial properties
The above description already reveals that buyers and tenants of business premises cannot evade the property tax: homes, buildings and lots. In fact, anyone who sits in a business building in any way may pay even more tax. This all has to do with the two components of the property tax: the owner's tax and the user tax.
Owner tax versus user tax
First of all: the property tax is made up of two components. These are the owner tax and the user tax.
The owner's tax is levied on the owners of homes and non-homes. In other words, as a property owner you cannot escape this. Being liable for tax, for business purposes, includes the owners of offices, factories, shops and real estate. You become taxable for a calendar year when you own the property on 1 January of that year.
The taxable amount for the amount to be paid is the WOZ value of the immovable property. We will come back to this later.
The property tax user part is a tax that is levied not only on the owners, but also the users of non-homes. You are liable to tax as soon as you own or rent something that is not a home or has no residential purpose. Obviously, a commercial property meets this description.
As with the owner's tax, you are liable for tax for a calendar year if you own or use the property on 1 January of that year. The tax criterion is again the WOZ value: the user tax is a percentage of this.
The term WOZ value has now often been passed on without explanation. For those who are not or hardly familiar with the term: it indicates the value of your home or business premises. This value is recalculated annually by the municipality in which your home or business premises are located.
The same municipality also determines the property tax rates. These rates are percentages of the WOZ value. So suppose - Your business premises have a WOZ value of € 300,000. The municipality where you live has set the property tax rate for owner's taxes at 0.2%. This means that your property tax is 0.2% of € 300,000. A simple calculation shows that this amounts to € 600 per year.
If you own a commercial property, the user tax will also be added. If the relevant municipality has set the rate for this at 0.1%, you also pay a user tax on top of the owner's tax that amounts to 0.1% of € 300,000: € 300, that is. The total then amounts to € 900 in property tax per year.
In the case of the example mentioned above, entrepreneurs who only rent business premises pay only the user tax. Their property tax then amounts to € 300.