I own a (general or limited) partnership. Is is possible to change the ascription of my tax assessment?

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.