000			01879cad a22002295a 4500
008			250205t2025 ne f f 00| 0 dut d
041	0		_adut
110	2		_aRoyal Institution of Chartered Surveyors _94900
245	0	0	_aPraktijkhandreiking Taxaties Gebiedsontwikkelingen
260			_bRICS, _cproduced December 2024 / Released January 2025
300			_a49p.
500			_aPublication date is December 2024 but considered as January 2025 as only presented for the later date.
520			_aRICS was commissioned by the Dutch Ministry of the Interior to produce a Practical Guide on Valuation for Area Development. This was part of the modernisation of land policy which was initiated by the then Minister De Jonge with the aim of accelerating housing construction. Key aspects of this modernisation include the potential introduction of a land value capture tax, taxation on undeveloped land designated for residential purposes, and the establishment of a National Land Facility. However, these are complex issues that are not easily implemented. What the government urgently needs—and which can be realised more quickly—is a clearer understanding of land values that also factor in the cost allocation for public functions. This need was addressed by valuers in collaboration with the NRVT (Dutch Register of Real Estate Appraisers) and developed into the Practical Guide to Valuation for Area Development, which was presented to Minister Keijzer at the Housing Summit on 30 January 2025.
650	2	4	_aRICS VALUATION STANDARDS
650	2	4	_aLAND VALUES
650	2	4	_aGEBIEDSONTWIKKELING
650	2	4	_aTAXATIE
651		4	_aNetherlands
690			_aValuation _96273
856	4	0	_uhttps://www.rics.org/content/dam/ricsglobal/documents/latest-news/Practical-Guide-to-Valuations-for-Area-Developments_Dutch.pdf _zAvailable only in dutch
942			_n0 _2ddc
999			_c122105 _d122105