Act containing rules relative to taxation of certain landed property for purposes of nature and landscape protection.

This Act concerns a special taxation regime for certain country estates for purposes of protection of the natural environment and landscape in the Netherlands. The owner of an estate may apply to the Minister so as to qualify the estate to fall with the application of this Act. Tax exemptions shall be disapplied and tax must be paid in cases when the conditions and criteria formulated under this Act cease to exist or certain requirements have not been observed by owners.