A fee charged for administrative actions, which is almost always illegal when levied on a tenant by a landlord's agent.
OZB Belastinggrondslag
The 'grondslag OZB' is the value upon which the municipal property tax is calculated, which is the official WOZ-waarde of the property.
Table of Contents
Terms from the same part of the rental process, so you can read them together instead of looking each one up separately.
A fee charged for administrative actions, which is almost always illegal when levied on a tenant by a landlord's agent.
An administrative fee, often called 'contractkosten' or a lease initiation fee, is a charge for drawing up the rental agreement, the legality of which is highly questionable.
'Leges' are administrative fees charged by government bodies for providing a specific service or processing an application.
An agency fee, also known as a broker fee or 'courtage', is a charge for real estate brokerage services which, by law, cannot be charged to a tenant if the agent is working for the landlord.
An alarm system fee is a recurring cost for professional monitoring, and responsibility for payment depends on what is agreed in the rental contract.
Paying residential rent annually is not a standard practice in the Netherlands; the law and market are based on monthly payments.
Use OZB Tax Base to clarify exceptions, then check Dutch context and current rules wherever the term affects a real decision.
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In Dutch tax law, the grondslag refers to the 'tax base'—the specific value or amount upon which a tax rate is applied. For the onroerendezaakbelasting (OZB), the main municipal property tax, the tax base is simple and uniform across the entire country: the grondslag OZB is the official WOZ-waarde of the property. The municipality first determines the WOZ-waarde of your property, and this value then becomes the foundation for the OZB calculation.
The actual OZB you have to pay is calculated with a straightforward formula: the grondslag (your property's WOZ-waarde) is multiplied by the OZB-tarief (the OZB tax rate set by your municipal council). If your property's WOZ-waarde increases, your OZB bill will go up, even if the tax rate stays the same. Likewise, if the municipality raises the tax rate, your bill will increase even if your WOZ-waarde has not changed. It's important to note that for residential properties, this tax is an owner's tax only (eigenarenbelasting). Since 2006, municipalities are no longer permitted to levy a user's portion of the OZB on tenants of residential properties. Therefore, the grondslag OZB is a concern for landlords, but not directly for tenants.

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