Who is the owner or user of a commercial property?

Owner

The sales deed states who owns a commercial property. The Kadaster (Dutch Land Registry) maintains the registration of ownership. GBLT uses the Kadaster's information.

If there are multiple owners, GBLT may designate one. There are policy rules for this. You can read these in the “Besluit aanwijzing belastingplichtigen”  ("Decree on designation of taxpayers" Dutch only). Sometimes there is a legal owner and a beneficial owner. In such a situaton, the legal owner receives the tax assessment.

Are you the joint owner in a multiple owner situation? Then you may have the other owners contribute. However, you have to arrange this yourself. Do you want to change this situation? Then please write a letter to GBLT. We will check whether this is possible under the regulations. If we can, we will adjust it for next year.

User

The Handelsregister (Dutch Trade Register) is the central register in which all companies and legal entities are recorded. GBLT uses this to find the user of the business premises. Do you only use part of a building? Then GBLT checks whether your part has its own facilities. Does it not? Then the owner receives the assessment for usage.