Frequently Asked Questions
The frequently asked questions are grouped into categories
Choose a topic below to find the answer to your question.
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Registration as a wronged party is no longer possible
You can no longer register. Registering as a victim of the toeslagenaffaire was possible until 31 December 2023.
The 'Dienst toeslagen' informs organisations such as GBLT if you registered as a wronged party before 31 December 2023.
For more information on this topic, please visit the website of the Dienst toeslagen.
Would you like to read more about this matter at GBLT? Please visit our page on the toeslagenaffaire (Dutch only).
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These taxes differ in 3 ways
There is a difference in who has to pay, where the revenue will go and how these taxes are calculated.
Who has to pay these taxes differs
Water purification charge/water pollution charge is paid by users or managers of residential or commercial premises. Water system charge is paid by those who live in a town and by owners of buildings, land and/or nature. GBLT calls the water system charge for those who live in a town water system charge for residents. In addition, there is a water system charge for built-on land, unbuilt land and nature area for owners of buildings, land and/or nature areas.
Where the tax receipts for these taxes are allocated differs
With the tax receipts from water purification charge/water pollution charge, your Water Board ensures that waste water is purified. The tax receipts from the water system charges allow your Water Board to provide upkeep and management of dikes and embankments. And maintaining the level of groundwater and the water in ditches and rivers.
The way we calculate the amount of tax to be paid differs
For the water purification charge/water pollution charge, GBLT uses pollution units. For water system charges, GBLT uses a percentage of the WOZ property value. For water system charge for land and/or nature area, GBLT uses a fixed amount per hectare.
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The rates are on our website per Water Board and per municipality
Click on your Water Board or municipality in the table below to view the rates:
Water Board: Municipality: -
You pay water system charge because you are a user of a residential property
You pay water system charge for residents for being able to live, work and recreate in your Water Board's catchment area. It does not matter whether you own or rent a property. The Water Board Act states that you must pay water system charge if you are a resident. The proceeds of the water system charge enable your Water Board to manage and maintain dikes and waterways and so on. And maintain the level of groundwater and water in ditches and rivers.
GBLT determines the water system charge per housing unit on January 1st of the tax year
For the water system charge for residents, it is irrelevant how many people live in a housing unit. We send the tax assessment to one person registered to the housing unit on January 1st of the tax year. We use information from the municipality to determine the identity of the persons registered. The rules stated in the ‘besluit aanwijzing belastingplichtige’ (taxpayer designation decree) determine which of those persons receives the tax assessment.
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Please check the number of m³ with your water supply company
You use the annual statement of your water supply company issued in the year for which you file your tax return. Are you for instance filing a tax return for 2022? Then you use the statement for the period 2021-2022.
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In November 2022, GBLT connected to the Chamber of Commerce's Trade Register (in Dutch: Handelsregister). Since then, we have been using company data from the Trade Register only. As a result, things may have changed for you, including the use of eHerkenning:
- Do you run a sole proprietorship? Then your business tax assessments are no longer in your company's name, but in your own name. This is why you no longer log in to MijnGBLT with eHerkenning (eRecognition). Instead you need to use your personal Dutch Digital Identification (DigiD). This way, you will be able to view both your business and personal tax assessments in one location.
- Are you part of a company with several branches? Then all tax assessments of all branches are now in one name. Only the owner is now able to log in to MijnGBLT using eHerkenning (eRecognition).
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You have to pay water purification charge for business premises if you let rooms
This is often the situation for student accommodations. In that case, the occupants do not have to pay water purification charges themselves. However, you are entitled to recover the water purification charge from the person to whom you let the room. This is stipulated in Article 122d(3)(b) of the 'Waterschapswet' (Dutch Water Board Act).
The occupant does generally pay water purification charges if the room he or she uses has all the necessary amenities.
By amenities, we mean at least a bathroom, toilet and cooking facilities.
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You will be refunded any amount you overpaid.
We will however first check whether there is any outstanding balance. Do we find that there is still an amount to be paid? Then we will use the money you overpaid to decrease the amount outstanding. We will send you a letter with further information on this.
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GBLT's bank account is NL82 DEUT 0319 8046 15
Does your bank have name and account number verification? Then you will see our organisation name written out in full. GBLT is the acronym for Gemeenschappelijk Belastingkantoor Lococensus Tricijn. Are you making a payment to GBLT from outside Europe? Then you must also include the BIC or Swift code. This is DEUTNL2A.
Would you prefer to arrange payment in instalments at your bank yourself?
Then you will need a Direct Debit ID (in Dutch: Incassant-ID). GBLT's Direct Debit ID is NL07ZZ082053570000. Fill in this number if you authorise payment in instalments by direct debit at your own bank.
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Did you give GBLT permission for direct debit payment in instalments? Then we will debit the amount on each tax assessment from your account in instalments.
It can occur that GBLT debits two amounts from your bank account
There are 2 reasons why GBLT may debit two amounts from your bank account:
- You have received more than one tax assessment. Such as tax assessments for two different tax years.
- You are a joint resident. In that case, you sometimes receive two tax assessment addressed to different people. You can pay these in instalments using the same bank account. GBLT will then debit 2 different amounts from your bank account.
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We always recommend payment by direct debit
This ensures you alsways pay in time. Do you still wish to cancel the direct debit? The fastest way to do so is in MijnGBLT.
You can withdraw your permission for direct debit in five steps in 'MijnGBLT':
- At 'Automatische incasso", select 'intrekken';
- Click the button 'door naar inrekken automatische incasso';
- Tick the box in front of the sentence ‘Ik zet de machtiging stop voor automatische incasso van mijn belastingen’ ('End my direct debit');
- Select 'intrekking controleren'('check withdrawal');
- You check the withdrawal of your permission. To make the cancellation final, choose 'intrekking verzenden'.
After clicking the 'verstuur wijziging' button, a confirmation will be shown. Have you entered your email address under contact details? Then we will send you an additional confirmation by email.
Are you unable to stop the direct debit via MijnGBLT?
Go to the DigiD site for help if you are unable to log in. Are you still having trouble logging in? Or do you not possess a DigiD? Then send a letter to: GBLT, Postbus 1098, 8001 BB Zwolle. Please state the following in your letter:
- Your name and address.
- The assessment number (you will find this on your assessment notice).
- The bank account number.
- That you wish to withdraw consent for direct debit.
- Your signature.
Please note: after withdrawing your consent for the direct debit, GBLT will no longer debit your bank account!
If you still have an amount outstanding, you will need to pay GBLT in one single payment. The fastest way to do this is via iDEAL in 'MijnGBLT'.
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The quickest way to change your bank account is through MijnGBLT
To log in to MijnGBLT you use your Dutch Digital Identification (DigiD). Companies log in with e-Herkenning (eRecognition). After logging in, you are able to change your bank account yourself in 5 steps:
- Select the blue text 'wijzigen' (change) at direct debit.
- Select the 'door naar wijzigen automatische incasso' button.
- Choose the appropriate bank for the account number you are using for the direct debit.
- Choose the 'Aanvraag verzenden' (send request) button.
- You now enter your bank's internet banking environment. Go through all screens until you return to MijnGBLT.
You will be shown a confirmation if your change was successful. You will also receive an additional confirmation by email. It may take up to two days before you see the new bank account in 'MijnGBLT'.
Do you prefer to send a letter to change your bank account?
Please send your letter to GBLT, Postbus 1098, 8001 BB Zwolle. In this letter you must include:
- Your name and address.
- The number of your tax assessment.
- The old bank account.
- The new bank account.
- Your signature.
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You will be granted a payment deferral while your request for remission is being processed
GBLT will send you confirmation of receipt when we receive your request for remission.
You will only be granted a payment deferral for taxes where remission is a possibility
Would you like to know which taxes are eligible for remission in your situation? Go to the remission overview page for every municipality and water board.
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The impact on payment depends on where we are in processing you request for remission. Please note that not all taxes qualify for remission. For taxes that do not qualify, payment will not be impacted by your request for remission.
Have you just made the request for remission?
You will be granted deferral of payment during the processing of your request. Do you pay in instalments by direct debit? Then we will temporarily stop the withdrawal of the instalments. Please contact us if you want the payment in instalments to continue during this time.
Did you not or not fully qualify for remission?
You will have to pay GBLT within 10 days. The exact date can be found in the letter stating the outcome of your request for remission. You can pay in various ways:
- Have you already given permission for paying in instalments by direct debit? Then payment will be resumed. The outstanding amount will equally be divided over the instalments you have left.*
- Do you want to give permission to pay in instalments by direct debit? Please give your consent. The fastest way to set up payment in instalments is in MijnGBLT. The outstanding amount will be divided over the instalments you have left.*
- Do you want to pay in one go? We recommend paying using MijnGBLT. In MijnGBLT you pay with iDEAL. That way you will not have to fill in any payment details yourself.
* Are there no instalments left; which happens when a tax assessment is more than 10 months old? Then you can only pay in installments through a payment plan.
You qualified for remission
Did you qualify for remission? Then you do not have to pay anymore. Did you pay an amount while we were processing your request? Then we will refund you the amount you overpaid.
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You can submit an appeal if you disagree with the decision on your remission request
Do you disagree with the decision on your request for remission? Then you can submit an appeal by letter. Do this in writing and within 10 days. Send your letter to the Dagelijks Bestuur (Executive Board) of GBLT. The address is postbus 1098, 8001 BB in Zwolle. Please include in your letter:
- your first and last name and your address;
- the date you wrote the letter;
- the assessment number and tax year you are requesting remission for;
- a detailed description of why you disagree with the decision on remission;
- any supporting documents. Enclose a copy of these documents with your letter.
You will receive a decision on your appeal within 13 weeks.
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You can request remission as soon as you have received the 2024 tax assessment
The quickest and easiest way to request remission is through 'MijnGBLT'. To do so, log in using your Dutch Digital Identification (DigiD). On the screen, select 'kwijtschelding aanvragen' (request remission).
Whether you qualify for remission depends on your personal and financial circumstances
It depends, amongst other things, on your income, assets and housing costs. You should also bear in mind that not all types of taxes are eligible for remission.
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Did you perhaps receive the tax assessment in the MijnOverheid Berichtenbox (message box)?
You may have indicated in the Berichtenbox that you wish to receive mail from GBLT digitally. In that case, GBLT only sends tax assessments via the Berichtenbox and not by post. You can check this by logging on to mijn.overheid.nl
Did you not receive the assessment in the MijnOverheid Berichtenbox nor by post?
Then please call us on on 088 - 064 55 55. You can reach us on working days between 9.00 a.m. and 5 p.m. One of our staff members will help you find out what the problem is.
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Pay the final notice within 14 days
You will receive a final notice if you do not pay your tax assessment in time. Up to this point you had at least 2 months to arrange payment. The date by which we should have received payment is listed on your tax assessment.
Please note: you will need to pay the amount that is listed on the final notice. Paying less will result in us sending you an enforcement order which will come at an extra fee.
Unable to pay?
Please contact us. We will work with you to find a fitting solution.
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You did not pay in time. That is why you received a renewed order.
Did you not pay the enforcement order you received previously? Or not completely? Then you will receive a renewed order. GBLT charges costs for this renewed order. You also have to pay these costs. You have to pay within two days after the date on the renewed order. The order states exactly how much you have to pay.
Read more about the renewed order.
Are you unable to pay the assessment amount increased with the costs?
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Pay the enforcement order within 2 days
You will only receive an enforcement order if you do not pay the full outstanding amount in time. We also previously sent you a final notice alerting you to this.
Learn more about the enforcement order
Please note: you will need to pay the amount that is listed on the enforcement order. Paying less will result in us sending you a renewed order which will come at an extra fee.
Unable to pay?
Please contact us. We will work with you to find a fitting solution.
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Then please contact LAVG in Groningen. You can reach LAVG on business days between 8.00 a.m. and 12.30 p.m. and between 1.00 p.m. and 4.30 p.m. on 088 - 528 40 40. Or log in at lavg.nl. There you can:
- Check the amount to be paid.
- Make a direct payment.
- Arrange a payment schedule.
- Contact a staff member via chat.
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Did we reduce the WOZ value after you successfully lodged an objection? Then GBLT will adjust the tax assessment. The excess amount you have paid will be refunded to your account. We will send you a letter explaining these adjustments.
By how much will my tax assessment be reduced?
The reduction in your tax assessment depends on several things. Such as the amount of your WOZ value, to what extent the WOZ value is reduced and the municipality where you live.
An example:
You own a house in the municipality of Zwolle. Your WOZ value was € 350,000. You lodge an objection and GBLT agrees with you. Your WOZ value is reduced by €20,000 to €330,000.The property tax in Zwolle in 2023 is 0.0947% of your WOZ value.
The water system charge "built-on land inside the dikes" is 0.0392% of your WOZ value. After the reduction you will have to pay € 18.94 less property tax and € 7.84 less water system charge.Do you want to calculate the amounts yourself?
Use the amount by which the WOZ value is reduced. In the example, this is € 20,000. Multiply this by the applicable tax rates. For the municipality of Zwolle, the rates are 0.0947% and 0.0392%. The calculation is then € 20,000 X 0.0947% = €18.94 for the property tax and € 20,000 x 0.0392% = €7.84 for the water system charge. Use the rates overview page to find the rates for the different taxes for all municipalities.
Do you want to object to your WOZ value?
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For the WOZ, there is a difference between residential and non-residential properties
Non-residential properties include shops, offices and factories. For non-residential properties, the rate for property tax is higher than for residential properties.
Some properties comprise both a residential property and a non-residential property
In such cases, we look at the division of the total value.
- Do you use under 70% of the value as a residence? Then we will classify it as a non-residential property.
- Do you use over 70% of the value as a residence? Then we will classify it as a residential property.
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There is no need to request a new tax assessment or new property value assessment (WOZ beschikking). You can view the tax assessment with the WOZ value in MijnGBLT.
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Did you receive a letter from GBLT regarding the verification of data for the WOZ value of your property? Please check your details in MijnGBLT.
In MijnGBLT, select 'Controleren' (verify) under 'Controleren kenmerken woning(en)'.
Do you land on 'Controleren contactgegevens' (Check contact details) after clicking the link?
Then you need to verify your contact details first. Update your contact details if necessary, or select 'Persoonlijke gegevens zijn akkoord' (personal details are correct). You will then be directed automatically to your property details page.
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You may refuse entry.
Why does GBLT send a valuer along?
Many details are already known to GBLT or visible to us on photos. We want to determine the WOZ value as accurately as possible. That is why it is sometimes useful for the valuer to have a look inside. The valuer needs to be able to prove his identity. He also has to justify why he wants to look inside. You must give permission for this.
The law says you are obliged to cooperate with the valuation. However, you are not required to let the valuer in.
What are the consequences if you do not let the valuer in?
In that case, the valuer will not be able to determine the value as accurately. It can also have consequences if you lodge an objection to the WOZ value.
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The valuation report contains details about your residential or commercial property
These include:
- The description of the residential or commercial property.
- The cadastral data (surface area).
- The characteristics used by GBLT to determine the WOZ value. Like content, surface area and year of construction.
The valuation report provides insight into the market position of your property
This is done:
- For residential properties: by stating the sales prices and WOZ values of three similar properties.
- For commercial properties (aka non-residential properties): by showing the components of the valuation. These components may be rental value and capitalisation factor, or reconstruction value and correction factors. Examples of non-residential properties are businesses, offices and schools.
You will receive an valuation report (appraisal) for each residential or commercial property. You can access your valuation report in 'MijnGBLT' or via the 'Mijn Overheid Berichtenbox'.
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The value reference date is January 1st of the previous year
Did you receive a property value assessment (WOZ beschikking) for tax year 2023? Then the value reference date is January 1st 2022.
The value reference date is usually identical to the condition reference date
When might it not be the same? When major changes have taken place. For example, if the property is built or rebuilt. Or it is demolished. In that case GBLT does not assess the situation on the value reference date, but the situation on January 1st of the tax year. We call this the condition reference date. However, the value reference date remains the same.
Example: You are building a new home
Construction starts on February 1st 2022 and is completed on November 1st 2022. So on the value reference date (January 1st 2022) the house did not yet exist. But on the condition reference date (January 1st 2023) the house is finished. GBLT will then consider the situation on January 1st 2023 (condition reference date). Subsequently, GBLT determines what the property would have been worth on January 1st 2022 (value reference date).
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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.
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If you disagree with GBLT, you can lodge an objection
You can lodge an objection against:
- The tax assessment.
- The costs of the final notice.
- The costs of the enforcement order.
- The amount of recovery interest you have to pay.
- The property value (WOZ) for the municipalities of Dronten, Nijkerk, Leusden, Zwolle, Bunschoten, Ommen and Dalfsen.
The fastest way to lodge an objection is through 'MijnGBLT'
Do you not have access to MijnGBLT? You can also send a letter to GBLT, PO Box 1098, 8001 BB Zwolle. Please include in your letter:
- Your full name and address.
- The date you wrote the letter.
- The assessment number and tax year of the tax assessment or decision you disagree with.
- Whether you would like a payment extension for the tax assessment you disagree with.
- A detailed description of the reasons for your objections.
- Supporting documents. Please enclose a copy of these documents with your letter.
- Your signature.
Are you dissatisfied with the manner in which GBLT has acted towards you?
Then you can file a complaint.
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- Is the new WOZ value below the original value? Then we will reduce the tax assessment based on the new WOZ value.
- Is the new WOZ value above the original value? Then the tax assessment remains unchanged.
We will always inform you about the outcome. Would you like to know when you will be notified? That depends on the municipality in which you live:
Do you live in Bunschoten, Dalfsen, Dronten, Leusden, Nijkerk, Ommen or Zwolle?
Then you will receive the ruling on your objection from GBLT. In most cases, you will receive this before the year-end. The ruling states the consequences for your tax assessment. Was the WOZ value too high?
Then it specifies the amount by which we will reduce the tax assessment. You will not receive a new adjusted tax assessment or property value assessment (WOZ beschikking).Do you live in another municipality?
You will first receive the ruling on your objection from your municipality. 6 weeks after that, you will receive notification from GBLT. The municipality automatically passes on changes in the WOZ value to us.
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By the end of the calendar year in which you lodged your objection (so on December 31st at the latest), you will be informed whether your WOZ value will be revised.
What is the procedure if you lodge an objection to the WOZ value?
As soon as your objection is received, we will send you a confirmation of receipt. We will then start processing your objection immediately. Firstly, we carefully review your objection. And we re-check our calculation and any other matters you indicate. Finally, we will decide whether the WOZ value needs to be revised. We will send you a letter informing you about this before the end of the calendar year.
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Relocating does not affect the water system charge for residents
The water system charge for residents consists of a flat rate per household on January 1st. At your new address, you do not have to pay the water system charge for residents that same year again.
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We ask you to notify your municipality of your relocation
It is not necessary to pass this information on to GBLT. We automatically receive a notification of your change of address from the municipality. So do please inform your municipality of your change of address.
Does your business relocate? Then please notify the Chamber of Commerce
It is not necessary to pass this information on to GBLT. We use data from the Trade Register maintained by the Chamber of Commerce. We automatically receive a notification of your change of address from the Chamber of Commerce.
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The tax assessment on property tax (OZB) is based on the situation on 1 January
Did you sell your property after January 1st? Or did you move after that date? Then you will still receive a tax assessment on property tax for your old property. You have to pay this tax in full. However, the notary will often settle part of these taxes with the new owner.
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Relocating does not affect the assessment amount
The person owning a building or plot of land on January 1st must pay the full annual amount. Are you selling your building or land? The notary will pass this information on to the Land Registry. GBLT receives the changes from the Land Registry. In most cases, the notary offsets the tax assessment with the buyer(s) on the deed of sale. Your notary can tell you more about this.
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Inform the Chamber of Commerce about the relocation of your business. You do not need to inform GBLT. We use data from the Chamber of Commerce Trade Register. Changes that you pass on to the Chamber of Commerce will therefore be passed on to us automatically.
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Did your partner give permission for payment in instalments by direct debit?
Then GBLT will automatically debit the instalments until the tax assessment is settled in full. The municipality will notify us automatically of your partner's passing away. In your situation:
- the old tax assessment in your deceased partner's name will be reviewed and possibly reduced. You will be notified of this in the name of 'the heirs of';
- you will receive a new tax assessment for the remaining number of months of the year.
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GBLT uses the data of the 'Kadaster' (Dutch land registry) to impose the tax assessment.
Is the property registered in the 'Kadaster' solely in the name of the deceased?
The Kadaster can only change the name if the ownership has been officially transferred by a notary. You need to arrange this with a notary yourself first. Has the ownership been transferred? Then from next year onwards, GBLT will send the tax assessment in your name.
Were you both registered as owner and is the tax assessment in the name of the deceased person?
Then you can call us to request the name to be changed. Please contact us at 088 - 064 55 55. GBLT will then send the tax assessment in your name from next year onwards.
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You do not have to report a death to GBLT
When a person dies, the municipality automatically notifies GBLT. Does an assessment need to be sent to another address? Please do notify GBLT of the change of address. Where applicable, GBLT sends a letter with a reduction.
Most taxes are reduced after death
There are two types of tax that are not reduced:
- Water system charge for residents. This tax assessment is issued with the reference date January 1st of the year. In case of a death after January 1st, the assessment amount is not reduced.
- Property assessments of municipality or Water Board. These tax assessments are issued with the reference date January 1st of the year. These amounts are not reduced after a decease.
GBLT ensures that the tax assessment is reduced by the correct amount
Was the amount already paid in full? We will refund the excess amount paid. Do you pay in instalments by direct debit? We automatically reduce the monthly amount.
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After a death, GBLT is not allowed to transfer a direct debit to a partner or flatmate
This is not allowed under the General Data Protection Regulation (GDPR). We will send a letter reducing the tax assessment addressed to the heirs of of the deceased.
After the death, is there still an amount outstanding?
Then the direct debit will continue until the entire tax amount is paid. This will bedone in a maximum of ten instalments.
Does someone continue to live in the property after a death?
In that case, GBLT will send a new tax assessment addressed to the eldest person still living in the house. Does this person also want to pay in instalments by direct debit? Then they must give a new permission for a direct debit.
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If a property is encumbered by a limited right, this means that there may exist a building lease, leasehold or usufruct
In such cases, GBLT sends the tax assessment to the person who is the interested party under that limited right. This is stipulated in the Ducth Water Board Act.
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You may receive multiple assessment notices from GBLT in one year
GBLT sends the following tax assessments to you if you are a property owner/user:
- water purification charge / water pollution charge;
- water system charge for residents;
- water system charge built-on land, unbuilt land and nature areas.
It is possible GBLT did not receive the WOZ value of your property in time. We will then send the tax assessment for water system charge built-on land, unbuilt land and nature areas at a later moment in the year.
Do you live in the municipality of Woudenberg, Renswoude, Veenendaal, Bunschoten, Dalfsen, Dronten, Leusden, Nijkerk, Ommen or Zwolle?
Then GBLT attempts to combine the municipal and water board taxes in one single assessment. This is not yet possible in all situations. Therefore, you may receive two tax assessment.
Do you combine a residence and a business at the same address?
Then you will receive a seperate tax assessment for the residence and the business.
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It is possible to get a reduction for the water purification charge if you are a sole occupant
Note: this is not the same as single with children.
A reduction is possible if you are the sole occupant on January 1st of the tax year, but also if you become a sole occupant during the year. GBLT is automatically notified if a deregistration takes place at the municipal Registration of Persons (BRP). This happens for instance in case of death or divorce. We will send you a letter notifying you of the reduction approximately 8 weeks after this deregistration.
It is not possible to get a reduction for the water system charge for residents
This is a flat rate per property. The number of people living in that property does not affect this tax.
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It is not possible to change the ascription
Since 2005, the Kadaster (Dutch Land Registry) no longer records partnerships as property owners. The Kadaster follows the legal rules. These state that partnerships can no longer be or become property owners. This is because they do not possess legal personality. The Kadaster now specifies as owners:
- natural persons, such as partners and/or associates;
- legal entities, such as BVs or NVs.
GBLT extracts this data from the Kadaster every year.
Therefore, the tax assessment cannot be issued in the name of a VOF, CV or partnership.
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You can lodge an objection about the tax assessment
The easiest way to do this is through MijnGBLT. In your objection, state the reason for the vacancy. Whether you have to pay the tax assessment depends on your situation and the tax assessment.
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The tax assessment is in the name of the person determined according to the Besluit aanwijzing belastingplichtige (Taxpayer Designation Decree, in Dutch only)
Your partner can submit a request to change the ascription. Your partner sends a letter with this request to GBLT, postbus 1098, 8001 BB Zwolle. You need to jointly sign this letter.
GBLT will send notification of whether we will change the name on the tax assessment.
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Owner
The sales deed states who is the owner of a property. The 'Kadaster' (Dutch land registry office) keeps records of ownership. GBLT uses the information from the Kadaster.
GBLT calls this 'owner' but these are also the following persons:- the person who has a leasehold on the property;
- the person who has the usufruct;
- the person who has the right of use and occupation;
- the person who has the right of superficies.
If there are multiple owners, GBLT may designate one
There are regulations for this. You can read these in the “Besluit aanwijzing belastingplichtigen” (Designation of Taxpayers Decree, Dutch only). Are you a joint owner with several other owners? Then you may make the other owners contribute. But you have to arrange this yourself. Do you want to change the designated owner? Then please send a letter to GBLT. We will check whether this is possible according to the regulations. If possible, we will adjust it for next year.
User
The user of a property does not always receive a tax assessment notice. You will only receive one if you rent subsidised housing. The user of a property is the person who has registered with the municipality at the address. The person who has been registered at the address for the longest time will receive the tax assessment. Did more than one person register at the same time? Then the eldest person will be the recipient of the tax assessment.
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The date on your assessment is the date on which the formal terms for payment and objection start
We look at this date to determine, for example, whether you paid in time. Or whether your objection was lodged by you in time. There are certain consequences if you are late with payment or late lodging your objection.
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To log in to the "MijnOverheid berichtenbox" you use your DigiD (Dutch Digital Identification
Do you have a smartphone or tablet? Consider using the Digid app for accessing the Berichtenbox. The DigiD app is the easiest way to log in securely. You no longer have to remember a complicated password. Only a PIN code of your choice. You can download the Digid app in the:
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Are you logging in for your personal taxes?
For your personal taxes, you log in to 'MijnGBLT' using your Dutch Digital Identification (DigiD). There are various methods you can use:
- Using the DigiD app on your smartphone or tablet. Read more about using the Digid app.
- Using the SMS check. First you fill in your DigiD username and password. You will then receive an SMS with an access code. Read more about using the SMS check.
- By using your driving licence or identity card. Read more about using your driver's license or identity card
Since 2023, it is no longer possible to log in with just a username and password. This means your information is now even better protected.
Are you logging in on behalf of an organisation?
Do you run a sole proprietorship? Then you can log in with your DigiD (see above). Other organisations log in with eHerkenning (eRecognition). Read more about using eHerkenning.
Currently MijnGBLT is only available in Dutch
The login page and 'MijnGBLT' are in Dutch only.
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You can find your tax assessment in the inbox of the 'Berichtenbox'
After logging in, you will see a box with 'Recent messages in your message box' on the right-hand side of the screen. This lists the last four messages you have received from government bodies. Is GBLT not listed here? Then select the blue button 'Naar uw berichtenbox' on the left-hand side of your screen.
To view your tax assessment, click the GBLT message
You will see the message from GBLT together with your tax assessment as a PDF attachment. You click on the attachment to download it to your computer. You can then view your tax assessment by opening it. You can also print the tax assessment.
You will also receive other mail from GBLT in the Berichtenbox
Read more on receiving mail digitally.
Sometimes, after logging in, you will first be shown a screen with 'Selecteer organisaties'
Here you can select the organisations from which you want to receive your mail digitally. You will then no longer receive mail on paper. By clicking "Opslaan" (save) you confirm your choices. GBLT will automatically receive your preference from the 'Mijn Overheid Berichtenbox' .
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