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As an entrepreneur, you pay encroachment tax for having a terrace on municipal land.
This was not necessary in 2021 and 2022 due to the corona measures. Now there are no more corona measures.

Docking place vessel

You pay encroachment tax for taking up a docking place in municipal waters.

Other subjects

Have you received an assessment in combination with fees? For example, to apply for a permit for a container for construction waste and demolition waste, or to hold events. More information can be found on that topic’s page on this website.

How to pay encroachment tax?

You can pay the encroachment tax assessment in 3 different ways:

  • You authorise the local authority with a direct debit mandate. This only applies to the encroachment tax on the terrace and docking place. Direct debit is not possible for other encroachment taxes.
  • You can apply for a payment arrangement.
  • You transfer the amount of the assessment to us yourself. You need the following details:
    • Account number: NL10BNGH0285100343.
    • In the name of: City of Leeuwarden.
    • Description: tax assessment number and subject number.

Are you paying from abroad?

Note the BIC number: BNGHNL2G. Please note that the amount may take longer to reach us.


Want to know exactly what you pay in municipal levy on encroachments? Then look up the subject via page Permits.

Not in agreement with the encroachment tax assessment

More information can be found on the page Objecting to municipal taxes.

Laws and regulations

The following laws can be found on the website Overheid.nl (national):

  • Municipalities Act

The following regulations can be found on the website Overheid.nl (local):

  • Leeuwarden sufferance tax ordinance