{"id":298,"date":"2019-06-12T05:10:11","date_gmt":"2019-06-12T05:10:11","guid":{"rendered":"https:\/\/ozb.belastingdienst.cw\/home\/"},"modified":"2019-07-31T07:37:22","modified_gmt":"2019-07-31T07:37:22","slug":"home","status":"publish","type":"page","link":"https:\/\/ozb.belastingdienst.cw\/nl\/","title":{"rendered":"Home"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_section full_width=&#8221;stretch_row&#8221; el_class=&#8221;overlap-top&#8221; css=&#8221;.vc_custom_1560332144081{padding-top: 0px !important;background-color: #e5e5e5 !important;}&#8221;][vc_row css=&#8221;.vc_custom_1560332048598{border-bottom-width: 4px !important;background-color: #ffffff !important;border-bottom-color: #23a7bf !important;border-bottom-style: solid !important;}&#8221;][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1560332100028{padding-right: 30px !important;padding-left: 30px !important;}&#8221;][vc_custom_heading text=&#8221;De onroerendezaakbelasting is een feit. Wat betekent dit voor u?&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]Per 1 januari 2014 is de grondbelasting op Cura\u00e7ao vervangen door de onroerendezaakbelasting (OZB). De wetgeving hiervoor werd in mei 2013 door de Staten goedgekeurd.<\/p>\n<p>Op deze site leest u:<\/p>\n<ul>\n<li>wat de onroerendezaakbelasting (OZB) precies is<\/li>\n<li>welke gevolgen deze belasting voor u heeft<\/li>\n<li>wat de tarieven zijn<\/li>\n<li>hoe de taxatie en waardevaststelling werkt<\/li>\n<li>hoe de aanslagen opgelegd worden<\/li>\n<li>hoe de belasting ge\u00efnd wordt<\/li>\n<li>welke bezwaarmogelijkheden u heeft<\/li>\n<\/ul>\n<p>Tenslotte treft u informatie aan in de vorm van filmpjes en een digitale folder, en leest u waar u met uw vragen over de OZB terecht kunt. Als Inspectie der Belastingen zijn we u graag zo goed mogelijk van dienst.[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1560332108690{padding-right: 30px !important;padding-left: 30px !important;}&#8221;][vc_custom_heading text=&#8221;Wat is er veranderd ten opzichte van de grondbelasting?&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]Eigenlijk niet zo heel veel. De taal en begrippen in de landsverordening zijn gemoderniseerd, de op taxatie gebaseerde waarde is nu het duidelijke begrip \u2018de waarde in het economische verkeer\u2019, er is een schijventarief ingevoerd en de belasting is verhoogd.<\/p>\n<p>Verder is nieuw dat bij een opstal op huurgrond welke eigendom is van het Land Cura\u00e7ao de huurder van de grond belastingplichtig is voor de waarde van de opstal. Het aantal vrijstellingen voor de OZB is vooral aangevuld met natuurterreinen die opengesteld zijn voor het publiek na goedkeuring door de Minister en sportterreinen en sport faciliteiten van de overheid of stichtingen die geen winst beogen en ook niet maken. Een definitieve OZB-aanslag moet binnen 2 maanden na dagtekening zijn betaald. Ontheffing van de belasting (bijvoorbeeld door langdurige leegstand) is niet meer mogelijk.[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_section full_width=&#8221;stretch_row&#8221; el_class=&#8221;overlap-top&#8221; css=&#8221;.vc_custom_1560332144081{padding-top: 0px !important;background-color: #e5e5e5 !important;}&#8221;][vc_row css=&#8221;.vc_custom_1560332048598{border-bottom-width: 4px !important;background-color: #ffffff !important;border-bottom-color: #23a7bf !important;border-bottom-style: solid !important;}&#8221;][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1560332100028{padding-right: 30px !important;padding-left: 30px !important;}&#8221;][vc_custom_heading text=&#8221;De onroerendezaakbelasting is<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_wp_rev_ctl_limit":""},"class_list":["post-298","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Introductie Onroerendezaakbelasting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ozb.belastingdienst.cw\/nl\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Introductie Onroerendezaakbelasting\" \/>\n<meta property=\"og:description\" content=\"[vc_section full_width=&#8221;stretch_row&#8221; 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