Who must pay the municipal sufferance tax (precariobelasting gemeente)?
Anyone who owns or places an object on, under or above municipal land must pay this tax. Such objects may include advertising features on a building, or goods displays or setting up of stalls, for example. Also included are outdoor seating areas (for instance in hospitality), placement of construction materials, or having a curb, stairs or pipes (e.g. underground) located adjacent to your own premises.
Hospitality/catering businesses with an outdoor seating area must pay sufferance tax, as well as persons selling goods with stalls set up on public municipal land. Residents of houseboats pay sufferance tax instead of property taxes.
In order to prevent illegal setting up of stalls selling goods and to keep the municipal sufferance tax collection and books up-to-date, the municipalities regularly monitor for compliance.
How is the amount of the municipal sufferance tax determined?
Different rates and calculations apply to different kinds of objects. The amount of the assessment is determined by multiplying the rate per unit by the number of units.
When will I receive the assessment for the municipal sufferance tax?
The RBG sends out assessments for municipal taxes in the following months:
In January for the Delft municipality
In February for the Vlaardingen and Schiedam municipalities
You will receive your assessment later if at the time of issue of the assessment we do not have all your necessary information.
Why do I have to pay municipal sufferance tax?
The funds collected with this tax are used to finance municipal projects, for example for road construction, a library or general security. The tax also acts to keep the number of objects placed on municipal land under control, which in turn benefits security.
What are the rates for the municipal sufferance tax?
This depends on the municipality. You can find the regulations including the rate structure for each municipality below.
Municipal Sufferance tax rates for 2019 for the Delft municipality
Municipal Sufferance tax rates for 2019 for the Vlaardingen municipality
Municipal Sufferance tax rates for 2019 for the Schiedam municipality