Estate Designation

Owners of estates can have their estate designated as natural beauty (natuurschoon) under the Natural Beauty Act 1928 (Natuurschoonwet 1928). This designation offers tax benefits, such as exemption or reduction of inheritance and gift tax and reduced property tax (OZB).

To qualify for this designation, the estate must meet conditions regarding size, public accessibility, natural values and cultural-historical significance. The designation is granted by the Ministry of Finance after consultation with the province. The estate must be accessible to the public and be maintained.

Requirements

  • Minimum size: The estate must meet minimum surface area requirements
  • Natural values: The estate must possess and maintain natural beauty
  • Cultural history: Cultural-historical values must be present
  • Public access: The estate must be accessible to the public
  • Maintenance: Obligation to preserve and maintain the estate

Procedure

  • Application: Submit an application to the Ministry of Finance
  • Provincial advice: The province provides advice on the application
  • Assessment: The ministry assesses whether all conditions are met
  • Designation: Upon approval, the estate is designated as natural beauty
  • Tax benefits: You qualify for tax benefits

Tax Benefits

  • Inheritance and gift tax: Exemption or reduction of inheritance and gift tax
  • Property tax: Reduced property tax for designated estates
  • Income tax: Possibly lower valuation for income tax
  • Conditions: Tax benefits apply as long as the estate meets the conditions