Key Benefits:
Act of 18 December 2013 introducing a rental charge for 2014 and subsequent years, as well as amendment of any laws relating to the further review of the tax treatment of own dwelling (Wet Measures Housing Market 2014 II)
We Willem-Alexander, at the grace of God, King of the Netherlands, Prince of Orange-Nassau, etc. etc. etc.
All of them, who will see or hear these, saluut! do know:
In this regard, we considered that it would be desirable to introduce a levy to landlords in the housing market from 2014 as part of the measures to improve the operation of the housing market in both the rental and the purchase segment. Regulated sector and a tariff adjustment deduction charge own property in income tax which would result in the tax benefit of the deduction of such charges in so far as they are being applied to the tariff in the fourth tranche graduated gradually, as well as some unknowns, unintended consequences, and Omissions as a result of the introduction of the redemption requirement in income tax recovery;
It is true that we, the Department of Consultative Affairs of the Council of State, and with the mean consultations of the States-General, have found and understand the same as We approve and understand:
Under the name of the rental levy, a tax is levied on the Article 1.4 Taxable persons.
1 In this chapter and the provisions based thereon, the following definitions shall apply:
a. Compensation: Reduction of charges as specified in Article 1.10 ;
b. Services of general economic interest: services of general economic interest, as set out in:
1 °. Article 106, second paragraph, of the Treaty on the Functioning of the European Union, and
2 ° the Decision of the European Commission of 20 December 2011 on the application of Article 106, second paragraph, of the Treaty on the Functioning of the European Union to State aid in the form of public service compensation, granted to certain undertakings entrusted with the operation of services of general economic interest;
c. group: the combination of legal persons in case a legal person has more than 50% immediate or indirect participation:
1 °. to the management of any other legal person, which is part of that combination;
2 °. to the supervision of that other legal person; or
3 °. in the capital of that other legal person;
ed. Charging year: calendar year on which the rental charge is due;
e. Rental accommodation: Residence located in the Netherlands for rent intended for sale by Article 16 of the Property Valuation Act to be considered as one immovable property and whose rental price is not higher than the amount, mentioned in Article 13, first paragraph, part a, of the Rent Surcharge Act , with the exception of a dwelling rented in the context of the hotel, retirement, camp and holiday spending company to persons who stay in that accommodation for a short period of time;
f. investment costs: investment costs paid by the taxpayer which are incurred by the taxable person and necessarily resulting from the execution of the activities referred to in paragraph 2 (b) (1) to (6);
g. Our Minister: Our Minister for Wons and Driving Service;
h. WOZ value: According to Chapter IV of the Property Valuation Act for a calendar year value.
2 In this chapter and the provisions based thereon, the following definitions shall also apply:
a. Reduction: reduction of the rental charge on the basis of a final investment declaration;
b. proposed investment: on or after 1 January 2014 activity to be carried out in respect of:
1. construction of rented dwellings,
2 °. large-scale construction of rented dwellings;
3 °. Construction of non-residential spaces for rented dwellings;
4 ° demolition of rented dwellings,
5 °, small-scale construction of rented dwellings, or
6 °. aggregation of rented dwellings in order to obtain one or more rent dwellings;
c. Preliminary investment declaration: written notification by Our Minister to the applicant, with details of:
1 °. the proposed investment and
2 °. the provisional amount of tax relief calculated by calculating that amount;
ed. Realised investment: an activity carried out by the taxable person for the purpose of carrying out a proposed investment;
e. Final Investment Statement: written notification by Our Minister to the taxable person with details of:
1 °. the realised investment and
2 °. the amount of levy reduction with a calculation of that amount.
Where rental property is more than one owned, owned or restricted by virtue of property, property or limited rights, the rental charge shall be taken into account by the person to whom the decision is to be taken. Article 22 of the Property Valuation Act On this lease on the foot of the building. Article 24, third and fourth paragraphs, of that Act has been published.
A taxable person for the rental charge shall be the natural person, the legal person or the group which, at the beginning of the calendar year, has the entitlement to property, possession or restriction of more than 10 rental housing units.
The rental charge shall be charged to the taxable amount.
The taxable amount is the sum of the WOZ values of the rental housing whose taxable person has the pleasure of ownership, possession or restriction at the start of the calendar year, less 10 times the average WOZ value of that amount of the rental housing. Rental housing.
The rental charge shall be 0,491% of the taxable amount.
The rental charge shall be due on 1 January of the calendar year.
1 The rental charge payable by a legal person or natural person shall be subject to the declaration of return.
2 The rental charge due by a group is to be paid on behalf of the group on the declaration by one of the legal entities which is part of that group. In so doing, that legal person shall state which other legal persons belong to that group, by way of derogation from the first member from their obligation to return to that group of legal persons.
3 The inspector may impose on any of the legal persons belonging to that group a post-tax attack on the rental charge due by a group.
4 The recipient may recover a post-tax return on the rental charge due from a group, in particular for any of the legal entities which form part of that group.
5 By way of derogation from Article 10, second paragraph, second sentence, of the General Law on State Taxation the inspector shall fix the time limit for making the declaration so that it does not expire earlier than nine months after the date on which the tax debt was incurred.
6 By way of derogation from Article 19, third paragraph, of the General Law on State Taxation the taxable person shall keep the rental charge to the consignee in accordance with the declaration within nine months of the date on which the tax liability arose.
1 The taxpayer who holds one on his behalf or, in the case of a group, in the name of one of the legal persons who is part of the group issued final investment declaration with a day drawing in a calendar year that a maximum of three years before the charging year is situated or before 1 October in the year of charging itself, the amount of the rental charge may be reduced by the amount of the tax reduction included in that statement; in that case, the taxable person the full amount of the final investment declaration mentioned in the final investment declaration reduction in levy, in so far as this is not higher than the amount of the rental charge.
2 If the amount of the levy reduction exceeds the amount of the rental charge, the taxable person may deduct the part of the amount from the tax relief that is equal to the rental charge. The taxable person may deduct the part of the amount of the tax relief, which he has not been able to deduct from the amount of the rental charge in any of the charging year, on the over a subsequent charging year. rental charge due, but not later than in the charging year which is no more than three years following the year of the day drawing of the final investment declaration.
1 The reduction of the levy shall in the case of:
a. Construction of rented dwellings: € 15,000 per rented accommodation;
b. large-scale construction of rental housing: € 15,000 per built-up rental housing;
c. Rebuilding of non-residential spaces to rented dwellings: € 10,000 per rental property;
d. demolition of rented dwellings: € 15,000 per demolished rental property;
e. small scale construction of rental housing: € 10,000 per cultivated rental property and
f. aggregation of rented dwellings in order to obtain one or more rental housing: € 15,000 per rental housing with which the number of rented dwellings is reduced by that aggregation.
2 The reduction of the levy shall be:
(a) in respect of realised investments referred to in paragraph 1 (a), (b) and (e) only, in the part municipalities of Charlois, Feijenoord and IJsselmonde of the municipality of Rotterdam; and
(b) in respect of realised investments as referred to in paragraph 1 (d) and (f) only in the subcommunes mentioned in subparagraph (a) and in the communes of Appingedam, Beek, Bellingwedde, Brunssum, De Marne, Delfzijl, Eemsmond, Eijsden-Margraten, Gulpen-Wittem, Heerlen, Hulst, Kerkrade, Landgraaf, Loppersum, Maastricht, Meerssen, Menterwolde, Nuth, Oldambt, Underbenches, Pekela, Schinnen, Simpelveld, Sittard-Geleen, Sluis, Stadskanaal, Stein, Terneuzen, Vaals, Valkenburg aan de Geul, Veendam, Vlagtwedde en Voerendaal.
3 Investments shall be taken into account for the purposes of the reduction of the levy only if the investment costs of the activities referred to in the Article 1.2, second paragraph, part b, below 3 ° and 5 ° , at least € 25,000 per rental property, and for the activities covered by 1 °, 2 °, 4 ° and 6 °, of that part, per rental property, at least € 37,500.
4 If, in the opinion of our Minister at any time, there is not enough balance or to exist between the tax reductions and the amount entered in the budget for that purpose, then, under ministerial arrangements, may be January, 1 April, 1 July or 1 October of any year the amounts referred to in paragraph 1 and third paragraph shall be increased, reduced or made to zero. The new amounts shall apply to preliminary investment declarations of which the proposed investment has been notified after the date of entry into force of the Ministerial Regulation.
5 In the case of, or under general management, detailed rules may be laid down on the scope of application of the different parts of the first paragraph. In the case of ministerial arrangements, the delimitation of sub-municipalities mentioned in paragraph 2 (a) may be specified.
1 A proposed investment shall be notified to our Minister by electronic means by 31 December 2017 at the latest.
2 Under ministerial arrangements, rules shall be laid down concerning the content of the notification and the information supplied.
In relation to the notification referred to in paragraph 1, the Secretary of State shall only issue a provisional investment declaration if:
a. The proposed investment complies with or pursuant to this Act certain and
(b) it is not likely that information or documents have been supplied in order to obtain the said declaration, either incorrect or incomplete, that a different decision would have been taken on the notification if its assessment is correct and complete. have been known to be records or records.
4 The provisional investment declaration shall lapse if:
a. A proposed investment as referred to in Article 1.2, second paragraph, part b, below 1 °, 2 ° or 3 ° , not within five years of the notification of the notification, in accordance with the provisions of the first and second paragraphs, as an investment; or
b. a proposed investment as referred to in Article 1.2, second paragraph, part b, below 4 °, 5 ° or 6 ° , not within three years of the notification of the notification, in accordance with the provisions of the first and second paragraphs, if the investment has been notified.
5 Our Minister may withdraw a provisional investment declaration if:
a. The proposed investment does not comply with it on or under this Act certain or
(b) it is likely that such information or documents may be obtained in order to obtain the said declaration, in such a way as to be incorrect or incomplete and that a different decision would have been taken on the notification if the assessment of the notification is correct and complete. have been known to be records or records.
6 The provisional investment declaration is a decision in the sense of Article 1: 3 of the General Administrative Law .
1 A comprehensive investment shall be notified by the taxpayer to our Minister by electronic means. Article 1.12, second paragraph , shall apply mutatis mutandis.
2 With regard to the notification referred to in paragraph 1, the Minister shall issue only a final investment declaration if:
(a) a provisional investment declaration has been issued in respect of the realised investment contained therein and has not been cancelled or withdrawn;
(b) the investment realised complies with or pursuant to this Act;
(c) it is not likely that information or documents have been supplied in order to obtain the said declaration, either inaccurate or incomplete, that a different decision would have been taken on the notification if the assessment of the notification is correct and complete have been known or modestly known and
d. in the case of a realised investment as referred to in Article 1.2, second paragraph, part b, below 2 ° or 5 ° : for the same rental property no previous investment declaration in respect of any such realised investment has been issued earlier.
3 The amount of tax relief included in a final investment statement is not higher than the amount set out in the provisional investment statement in respect of the proposed investment.
4 Article 1.12, fifth and sixth paragraphs , shall apply mutatis mutandis.
1 When services of general economic interest are entrusted to the taxable person, the activities referred to in Article 1.2, second paragraph, part b, points 1 ° to 6 ° In conjunction with Article 1.11, second paragraph .
2 The taxable person shall only grant compensation for the activities referred to in the first paragraph. Detailed rules on compensation shall be laid down in the case of ministerial arrangements.
3 The contract referred to in the first paragraph shall have a duration of four years.
4 Article 25d of the Competition Act shall not apply to the taxable person.
5 The administration, annual accounts and annual reports of the taxable person shall be taken into account: Article 25b, first paragraph, of the Competition Act furnished. In the case of a ministerial arrangement, detailed rules shall be laid down regarding the establishment of the administration, as specified in the first sentence.
1 With the verification of compliance with the application or under the Articles 1.12 and 1.13 certain of them are responsible for the officials appointed by the decision of Our Minister.
2 The General Law on State Taxation , except the Articles 63 and 67 , does not apply with respect to the implementation of the provisions of Articles 1.12 and 1.13 . For the application of Articles 63 and 67 of the General Law on State Taxes relating to the implementation of Articles 1.12 and 1.13 by Our Minister or officials appointed by him, Our Minister shall replace Our Minister for the application of Articles 63 and 67 of the General Law on State Taxation. of Finance.
3 The in Articles 47 , 47a , 47b, 2nd Member , 48 to 51 and 53, first and fourth paragraphs, to 56 of the General Law on State Taxation obligations to the inspector are subject to the obligations imposed by Our Minister on the application of the Articles 1.12 and 1.13 by officials appointed on the basis of the first paragraph.
4 The Articles 68 , 69 and No 72 of the General Law on State Taxation shall be applicable mutatis mutandis to the provisions of the third paragraph.
If: Article 10.1 of the Income Tax Act 2001 shall be applied, mutatis mutandis, under the provisions of that Article by ministerial arrangement:
a. at the beginning of calendar year 2015: the in Articles 3.5 to 3.20 and the Articles 5.3 to 5.18 amounts specified;
b. at the beginning of calendar year 2016: the in Articles 3.6 to 3.20 and the Articles 5.4 to 5.18 amounts specified;
c. at the beginning of calendar year 2017: the in Articles 3.7 to 3.20 and the Articles 5.5 to 5.18 amounts specified;
d. At the beginning of the calendar year 2018: the in Articles 3.8 to 3.20 and the Articles 5.6 to 5.18 amounts specified;
e. at the beginning of the calendar year 2019: the in Articles 3.9 to 3.20 and the Articles 5.7 to 5.18 amounts specified;
f. at the beginning of the calendar year 2020: the in Articles 3.10 to 3.20 and the Articles 5.8 to 5.18 amounts specified;
g. at the beginning of calendar year 2021: the in Articles 3.11 to 3.20 and the Articles 5.9 to 5.18 amounts specified;
h. at the beginning of calendar year 2022: the in Articles 3.12 to 3.20 and the Articles 5.10 to 5.18 amounts specified;
i. at the beginning of calendar year 2023: the in Articles 3.13 to 3.20 and the Articles 5.11 to 5.18 amounts specified;
j. at the beginning of calendar year 2024: the in Articles 3.14 to 3.20 and the Articles 5.12 to 5.18 amounts specified;
k. at the beginning of calendar year 2025: the in Articles 3.15 to 3.20 and the Articles 5.13 to 5.18 amounts specified;
l. at the beginning of calendar year 2026: the in Articles 3.16 to 3.20 and the Articles 5.14 to 5.18 amounts specified;
m. at the beginning of the calendar year 2027: the in Articles 3.17 to 3.20 and the Articles 5.15 to 5.18 amounts specified;
n. at the beginning of the calendar year 2028: the in Articles 3.18 to 3.20 and the Articles 5.16 to 5.18 amounts specified;
o. at the beginning of the calendar year 2029: the in Articles 3.19 , 3.20 , 5.17 and 5.18 amounts specified;
p. at the beginning of the calendar year 2030: in the Articles 3.20 and 5.18 amount indicated.
After application of the Articles 3.2 , 3.4 to 3.31 or 5.1 to 5.29 the amounts in column III of the table are to be found in: Article 2.10, 1st paragraph, of the Income Tax Act 2001 in the case of a ministerial arrangement, as amended by the amounts resulting from the application of those Articles from the amounts shown in columns I and II of that table at the beginning of the years in question and the percentages indicated in column IV of that table. The first sentence shall apply mutatis mutandis to the amounts set out in column III of the table in the Article 2.10a, first paragraph, of the Income Tax Act 2001 , to the amounts in column III of the table in Article 20a, 1st paragraph, of the Law on Pay Taxation 1964 and to the amounts in column III of the table in Article 20b, 1st paragraph, of the Law on Pay Taxation 1964 .
Our Minister for Wons and State Department broadcasts in accordance with our Minister of Finance within 3 years of the entry into force of this Act to the States-General a report on the effectiveness and effects of Chapter 1 of this law in practice.
1 This Law shall enter into force with effect from 1 January 2014, subject to the following:
a. the Articles 3.1 and 4.1 back to and including 1 January 2013;
b. Article 3.1 (A) , first application finds after Article I of the 2014 Tax Plan and Article I of Other Fiscal Measures 2014 have been applied;
c. Article 3.2 (A) , first application finds after Article I of the 2014 Tax Plan was applied.
2 By way of derogation from the first paragraph Article 3.3 operating at the time when, after the proposal of Law amending the Financial Supervision Act of 14 May 2013 and any other act (s) ( 2014 Financial Markets Amended Act ) (Chamber pieces 33 632) until law is elevated, that act enters into force.
This law is cited as: Housing market law 2014 II.
Burdens and orders that it will be placed in the Official Gazette and that all ministries, authorities, colleges and public servants who so far as to do so will keep their hands on the precise execution.
Entry
Wassenaar, 18 December 2013
William-Alexander
EC ministers for the Wons and Rijksdienst,
S.A. Block
The Secretary of State for Finance,
F.H.H. Weekers
Published the 24th of December 2013The Minister for Security and Justice,
I. W. Opstelten
