The period within which the notification must be filed varies per situation. For situations in which you acquire the enjoyment of immovable property, the period is four months. In the event of a change to the immovable property, notification must be made four months after the change occurred.
Anyone who has the enjoyment by virtue of ownership, possession or limited right at the start of a calendar year and has not received a real estate tax assessment within one year after the end of that calendar year, must report this within four months after the end of that year.
Anyone who has purchased an immovable property since 1 January 2024, has made a change to their immovable property or for those who have not received a real estate tax assessment since 1 January 2024 and who do owe real estate tax for that year.
If several persons or bodies have the enjoyment of an immovable property by virtue of ownership, possession or limited right, one of them must file the notification on behalf of all those persons or bodies.
Click on this link and open the Notification Form Real Estate Tax. You complete the form and submit it. You will then receive a confirmation email.
It is important to to file a notification in a timely manner. If you do not file your notification in a timely manner, or if the assessment has not been made or has been made for too low an amount, a fine may be imposed. The fine can amount to a maximum amount of 100 percent of the amount of the assessment you receive.
Do you have any questions about the Notification Requirement Real Estate ? Then you can send an email to balie@belastingdienst-cn.com