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Concept information

There is no term for this concept in this language.

Preferred term

Baatbelasting (nl)  


  • A betterment levy is a tax levied by the municipalities in respect of an immovable good located in a certain part of the municipality, that is or will be realised through the collaboration of the municipal council, on those who enjoy the immovable good pursuant to ownership, possession or a limited property right, whereby the expenses connected to the facility are entirely or partly apportioned.

Broader concepts

Editorial note

  • Ontleend aan Artikel 222 lid 1 Gemeentewet (vanaf 1-1-1995), of Artikel 273a Gemeentewet (tot 1-1-1995)

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