Who is the owner or user of a property?


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.


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.