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Regulation

Agricultural Tax Exemption

Landbouwvrijstelling

Two-framework evaluation · independent scoring

CRCF (certification)Not aligned
EU Biomass Strategy (allocation)Not aligned
Type: REGULATION
Scope: NATIONAL · NL
Status: ACTIVE
Responsible agency: Belastingdienst

Tax exemption for value changes of agricultural land. When sold, value appreciation up to WEV at agricultural designation is untaxed.

Sources