Owners
The primary owner in the Land Registry Office’s system. If the same person also lives in the same home, the resident tax is also sent to this person. The municipal authorities determine the exact name stated on the tax bill. If the name is not correct, you can ask the municipal authorities to correct the name.
Heirs
After a person’s death, his/her heirs are responsible for payment of the tax bill. The RBG adds ‘heirs’ to the person’s name on the tax bill. If the name is changed in the Land Registry Office system, the RBG can change the name on the tax bill. This is an automatic process. Were you the partner and also co-owner? Then you can request to change the name to your name for the next year.
Divorce
If the home was allocated to your ex partner in a divorce, please notify the Land Registry Office accordingly. This is the only way to ensure that the RBG can change the name on the next tax bill. This is an automatic process. We receive the changed details from the Land Registry Office.
Resident
- Also owner? The person that is listed as the primary owner in the Land Registry Office’s system.
- esident only (lessee)? The person who received the tax bill in the previous year
- No tax bill in the previous year? The person registered longest at the address in the municipal database. The person receiving the tax bill for municipal sufferance tax or municipal fees is registered for these taxes. There are some exceptions to these rules. These are available from the implementation rules for determining the person liable for paying taxes.