Housing taxation in the Netherlands
Hemels, Sigrid LU
and Monsma, Anneke
(2019)
p.63-85
- Abstract
- Houses are prominent in many taxes in the Netherlands. In this chapter we analyze the situation of Dutch housing taxation in local and national taxes. We show that both are intertwined because of the use of one value which is determined at the local level, but used at the national level as well. We briefly discuss the balance between local and national taxation in the Netherlands, the relatively low amount of tax income of Dutch municipalities and the limited autonomy of municipalities to introduce and levy taxes, and the importance of taxation of houses for municipalities. Furthermore, we discuss the issues the preferential tax treatment of home ownership is causing to the Dutch economy. The measures taken to overcome these issues have... (More)
- Houses are prominent in many taxes in the Netherlands. In this chapter we analyze the situation of Dutch housing taxation in local and national taxes. We show that both are intertwined because of the use of one value which is determined at the local level, but used at the national level as well. We briefly discuss the balance between local and national taxation in the Netherlands, the relatively low amount of tax income of Dutch municipalities and the limited autonomy of municipalities to introduce and levy taxes, and the importance of taxation of houses for municipalities. Furthermore, we discuss the issues the preferential tax treatment of home ownership is causing to the Dutch economy. The measures taken to overcome these issues have caused a new problem: a conflict between generations in a time when aging is already causing tensions between older and younger generations. To understand the taxation of houses in the Netherlands, it is important to appreciate the unique housing situation in the Netherlands with a relatively low ownership and high social housing percentages, especially in the big cities. For that reason, we start this chapter with a brief overview of house ownership in the Netherlands. (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/8fea04e2-1539-46a9-b6af-73c5f1051f64
- author
- Hemels, Sigrid
LU
and Monsma, Anneke
- organization
- publishing date
- 2019
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- keywords
- Tax law, Housing taxation, Local taxation, Income taxation
- host publication
- Quality of life : Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands - Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands
- editor
- Shiba, Yuka ; Oosugi, Mami and Goto, Kazuko
- pages
- 23 pages
- publisher
- ITSC
- ISBN
- 9784864741118
- language
- English
- LU publication?
- yes
- id
- 8fea04e2-1539-46a9-b6af-73c5f1051f64
- date added to LUP
- 2019-05-04 12:56:27
- date last changed
- 2023-04-26 14:02:51
@inbook{8fea04e2-1539-46a9-b6af-73c5f1051f64,
abstract = {{Houses are prominent in many taxes in the Netherlands. In this chapter we analyze the situation of Dutch housing taxation in local and national taxes. We show that both are intertwined because of the use of one value which is determined at the local level, but used at the national level as well. We briefly discuss the balance between local and national taxation in the Netherlands, the relatively low amount of tax income of Dutch municipalities and the limited autonomy of municipalities to introduce and levy taxes, and the importance of taxation of houses for municipalities. Furthermore, we discuss the issues the preferential tax treatment of home ownership is causing to the Dutch economy. The measures taken to overcome these issues have caused a new problem: a conflict between generations in a time when aging is already causing tensions between older and younger generations. To understand the taxation of houses in the Netherlands, it is important to appreciate the unique housing situation in the Netherlands with a relatively low ownership and high social housing percentages, especially in the big cities. For that reason, we start this chapter with a brief overview of house ownership in the Netherlands.}},
author = {{Hemels, Sigrid and Monsma, Anneke}},
booktitle = {{Quality of life : Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands}},
editor = {{Shiba, Yuka and Oosugi, Mami and Goto, Kazuko}},
isbn = {{9784864741118}},
keywords = {{Tax law; Housing taxation; Local taxation; Income taxation}},
language = {{eng}},
pages = {{63--85}},
publisher = {{ITSC}},
title = {{Housing taxation in the Netherlands}},
year = {{2019}},
}