Municipalities charge business tax to owners and users of (business) real estate, including business premises, retail properties and office buildings. Property taxes for commercial housing include owner tax and occupancy tax.
The owner's tax must be paid annually by the person who is registered as the owner of the business object in the Land Registry.
Companies renting business space are subject to user tax.
The amount of property tax is determined annually by your municipality on the basis of the WOZ value of your business premises. You can object to the amount of the withholding tax on real estate via the report of a recognized appraiser.