Law of 19 November 2014, laying down rules for business investment zones (Wet op de enterprise investment zones)
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 have taken into consideration that of the evaluation of the BI Zones Experiment law proves that it is desirable to provide for a structural basis for municipalities and entrepreneurs to provide for a land-based destination levy for joint investments by entrepreneurs in the quality of the business environment;
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:
1 The City Council may, under the name of BIZ-levy, impose a tax on immovable property situated within a given area of the municipality (business investment zone), which is not primarily residential property.
2 The BIZ-contribution is a destination tax designed to combat the costs associated with activities in public space and on the Internet, which are aimed at promoting quality of life or security in the public sector. business investment zone or the spatial quality or economic development of the business investment zone.
3 By regulation, it determines whether the BIZ contribution is collected from:
a. Owners, including for the purposes of this Law, shall be those who enjoy the enjoyment of property, property or limited rights at the beginning of the calendar year of immovable property situated in the business investment zone;
Users, including for the purposes of this Law, shall be those who, at the beginning of the calendar year in the business investment zone, have or are not owned, held, restricted or personal property. using or
c. owners and users.
4 Without prejudice to paragraph 3 (b) and (c), the Regulation may provide that, where an immovable property is not known to a user at the beginning of the calendar year, the person to be charged BIZ-contribution shall be collected from the owner.
1 The charging measure of the BIZ contribution is the at the foot of the Chapter IV of the Property Valuation Act for the immovable property established for the property. The Regulation may provide that the value set in the first year shall also apply to one or more years thereafter.
2 The immovable property in respect of which the BIZ contribution is levied may be classified in value classes.
3 The rate of the BIZ contribution for users may be determined differently for different categories of non-housing involving, inter alia, the site location, the destination of the immovable property and the branch or sector of the User-related user in relation to the user's interest in the activities may be taken into account.
4 If the Regulation applies to Article 1 (4) Also, it is not in use of the case that the regulation is equivalent to certain uses, and it also takes into account the branch or sector of the user-related user for the determination of the tariff.
5 The rate of the BIZ contribution for owners may be determined differently for different categories of non-housing involving, inter alia, the location and destination of the immovable property in relation to the owner's interest. the activities may be taken into account.
6 By way of derogation from previous paragraphs, the rate may also be determined by an amount equal to all users, owners or for all persons liable to the aid.
1 An BIZ-contribution shall be established for a period of not more than five years.
1 The Regulation establishing the BIZ-contribution does not enter into force after it has been found to be sufficient to provide aid to the contribution persons.
2 The College of Mayor and Mayor of the European Union states that each member known to the municipality, after adoption of the Regulation, shall give an opportunity to speak in writing before or against its entry into force. By way of derogation from the peeping moment, Article 1, third and fourth paragraphs , the person who, according to the information known to the municipality at the time, uses a property in the intended business investment zone or has the pleasure of being a member of the business of the business.
3 When applying the second paragraph, the College of Mayor and Aldermen shall ensure that all contributing persons have been informed of the scope of the Regulation.
4 The College ensures that confidentiality of the content of the written declaration of the contribution requirement is assured.
1 The amount of aid is sufficient to be granted after application of the Article 4 indicates that:
(a) at least half of the contributing persons have expressed their opposition to or against the entry into force;
(b) at least two thirds of these have been declared prior to entry into force; and
c. the sum of the WOZ values, specified in Article 2, first paragraph , from immovable property in use for the use of conscripts issued before entry into force is higher than the sum of the WOZ values in use for the purposes of the use of conscripts, owned by persons who have pronounced themselves against entry into force
2 By way of derogation from paragraph 1, sufficient aid may already be found if the criteria laid down in that paragraph, referred to in points (a) and (b), where the Regulation provides for the levying of an amount equal to each of the contribution requirements, as provided for in the Regulation, is already satisfied. Article 2 (6) .
3 If the BIZ contribution is levied from owners and users as intended Article 1, third paragraph, point (c) Without prejudice to paragraph 1, the person who is involved as both a user and owner of a particular immovable property in both capacities shall be provided with sufficient support only if:
a. At least half of the users and at least half of the owners have pronounced themselves before or against entry into force; and
b. At least half of the users and at least half of the owners have pronounced themselves prior to entry into force.
1 The City Council shall decide as soon as possible on the repeal of the Regulation if sufficient support is given to support persons.
2 At the request of at least 20% of the contributors, the President of the Board of Mayor and of the mayor shall give any person known to the municipality in writing for or against the withdrawal of the regulation, which is known to be a member of the municipality. speak.
3 The request cannot be made:
a. Within one year of the entry into force of the Regulation; or
(b) within one year of the application of the second paragraph.
4 Article 4, second paragraph, second sentence, fourth member , and Article 5, first and second paragraphs , apply with the exception of:
(a) the persons who are the contributors to express themselves in favour of, or against, withdrawal and
b. that by way of derogation from Article 5 (b) (b) , if there is sufficient support for withdrawal, at least half of the aid has been withdrawn for withdrawal.
1 The proceeds of the BIZ contribution shall be granted as a grant to the association or foundation designated by the Regulation. The cost of the perception of the perception of the public may be deducted from the cost of the perception of the data in the Regulation.
2 The regulation designates only as an association or foundation:
a. An association with full jurisdiction:
1 °. of which all the proposed contributing persons are members or may, if they so wish, become effective immediately,
2 °. of which the annual fee does not exceed € 50,-, and
3 °. which, as a statutory objective, is exclusively intended to carry out activities as referred to in the Article 1, second paragraph , or
b. a foundation:
1 °. of which at least two thirds of the members of the board come from the circle of intended persons of assistance; and
2 °. which, as a statutory objective, is exclusively intended to carry out activities as referred to in the Article 1, second paragraph .
3 In addition to the second paragraph, the Regulation only designates an association or foundation to which the Municipality shall, for the purposes of implementing the Regulation, enter into an agreement as referred to in Article 2 (1) Article 4:36 of the General Administrative Law Act has closed, which provides that the grant recipient is obliged to carry out the activities for which the grant is to be provided.
4 The municipal council shall lay down the necessary rules by means of a regulation, including the terms and conditions and the manner in which the grant is provided.
5 The municipal council and the association or foundation designated by the regulation make written agreements on the minimum level of service provided by the municipality for the period for which the BIZ contribution is to be set up or extended.
1 The designated association or foundation shall ensure that:
a. A budget is established annually by the general assembly of members of the association or by the executive board of the foundation for the implementation of the activities in the following year;
b. After the first year of each year, the general assembly of members or the management of the foundation shall be taken into account and held accountable for the expenditure incurred in carrying out the activities in the previous year.
2 The designated association or foundation ensures that all contributors can take notice of the budget, the account and the responsibility free of charge. The designated association or foundation shall make available to any person subject to its request, free of charge, access to specific expenditure.
1 The BI Zones Experiment law shall be withdrawn.
2 The first paragraph shall be without prejudice to the application of regulations existing at the time of entry into force of this Act, where an BIZ-contribution has been established.
This Law shall enter into force on a date to be determined by Royal Decree.
This law is cited as: Law on business investment zones.
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.
Wassenaar, 19 November 2014
The Minister for Economic Affairs,
The Minister of Home Affairs and Kingdom Relations,
R.H.A. PlastrongPublished the seventeenth of December 2014
The Minister for Security and Justice,
I. W. Opstelten