WOZ

WOZ is the Dutch official property value used for several local and national tax purposes.

What it means in Dutch business

WOZ value can affect property tax, private wealth tax, rent logic, financing assumptions and real-estate 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

WOZ value can affect property tax, private wealth tax, rent logic, financing assumptions and real-estate decisions.

Where readers see it

  • property tax
  • Box 3
  • housing costs
  • municipal assessment
  • real estate valuation

In practice

  • property tax
  • Box 3
  • housing costs
  • municipal assessment
  • real estate valuation

What to check

  • Which property, permit, valuation, location or municipal file uses WOZ.
  • 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

WOZ is not just a municipal number. It can become part of a wider tax and cash-flow reading.

The Polder reading

The Polder reads WOZ through Real Estate: not as loose terminology, but as a way to connect property tax, Box 3, housing costs to the decision a company, adviser or public authority has to defend.

Related terms

  • Box 3
  • real estate valuation
  • municipality

Related Polder columns

Last updated by The Polder Dictionary on 2026-06-07T16:12:35+00:00.