OZB is Dutch municipal property tax for owners and, in some cases, users of real estate.
What it means in Dutch business
OZB matters because local property costs, WOZ value, location choices and real-estate cash flow can affect company decisions. For The Polder reader, the term is useful when it explains what must be checked in the Dutch file, who carries responsibility and how a public rule or signal reaches daily business decisions.
Why it matters
OZB matters because local property costs, WOZ value, location choices and real-estate cash flow can affect company decisions.
Where readers see it
- municipal tax
- WOZ value
- property ownership
- business premises
- real-estate costs
In practice
- municipal tax
- WOZ value
- property ownership
- business premises
- real-estate costs
What to check
- Which property, permit, valuation, location or municipal file uses OZB.
- Whether the cost belongs to ownership, use, tax, financing or mobility.
- Which public record or assessment fixes the value being discussed.
- How the property signal changes cash flow, staffing, housing or business location.
Common mistake
OZB is not just a local tax line. It belongs in the wider property-cost and location file.
The Polder reading
The Polder reads OZB through Real Estate: not as loose terminology, but as a way to connect municipal tax, WOZ value, property ownership to the decision a company, adviser or public authority has to defend.
Related terms
- WOZ
- municipality
- real estate valuation
Related Polder columns
Last updated by The Polder Dictionary on 2026-06-09T10:30:11+00:00.