{"id":408,"date":"2025-01-01T07:00:00","date_gmt":"2025-01-01T06:00:00","guid":{"rendered":"https:\/\/www.derbg.nl\/en\/?page_id=408"},"modified":"2026-01-05T16:17:53","modified_gmt":"2026-01-05T15:17:53","slug":"sufferance-tax","status":"publish","type":"page","link":"https:\/\/www.derbg.nl\/en\/overview-of-taxes\/sufferance-tax\/","title":{"rendered":"Sufferance tax"},"content":{"rendered":"
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For whom?<\/h2>\n<\/div>\n\n
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The person or company holding an asset on, under or above municipal or water board land. <\/p>\n<\/div>\n\n

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Municipality<\/h3>\n<\/div>\n\n
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For example, if you attached advertising to the front wall or you display goods and stalls. Or if you have a terrace on municipal space. Or if you have a pavement, stairs or pipes outside your own land or building. For example, caf\u00e9 owners pay for their terrace. Stall holders pay for displaying their merchandise above municipal space. Also, residents of a houseboat pay municipal sufferance tax rather than OZB property tax.<\/p>\n<\/div>\n\n

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Water Board<\/h3>\n<\/div>\n\n
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For example a bridge, a mooring, berths for a boat, or ditches. Is there more than one user or owner? Then the water board appoints a person that receives the tax bill. The RBG cannot split the tax bill. But you can settle the tax bill with the other users at your own initiative.<\/p>\n<\/div>\n\n

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How is the tax calculated?<\/h2>\n<\/div>\n\n
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A specific rate and calculation unit is applied for each type of municipal sufferance tax asset. The RBG calculates the tax bill by multiplying the number of units by the rate.<\/p>\n<\/div>\n\n\t

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\n\t\t\t\t\t\t\tHow much to pay?\n\t\t\t\t\t\t<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
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