1. ziviso

Kutamiswa kwetambo nemapaipi muNetherlands kwakaoma pamutemo kupfuura zvinofungwa nemapoka mazhinji. Muchokwadi, hazvishamisi kuti mapato ari kubatanidzwa atende kuti chibvumirano chakasainwa pachivande chakakwana kutamisa muridzi wetambo kana mapaipi. Uku kusanzwisisa kuripo nguva dzose.

Kubva pakaunzwa Chinyorwa 5:20(2) cheDutch Civil Code (BW), tambo nemapaipi akaiswa panyika yemumwe munhu kana pamusoro payo zvinoonekwa sezvinhu zvisingafambiki . Izvi zvine mhedzisiro yakakura panzira iyo zvinogona kutamiswa, kuvharirwa uye kunyoreswa.

Mublog rino, tinokurukura nezvehurongwa hwese hwemutemo hwekutamisa tambo nemapaipi, mitero, basa regweta remutemo wehurumende, uye zvisungo zvekuburitsa pachena neruzivo. Tinoratidza pfungwa huru dzekutarisisa tichishandisa mienzaniso inoshanda kubva kumatare edzimhosva.

2. Hurongwa hwemutemo

2.1 Mitongo yetambo nemigumisiro yayo mumutemo

Mukutongwa kwetambo ( kabelarresten ) kwa2003, Dare Repamusorosoro reDutch ( Hoge Raad ) rakatonga kuti tambo nemapaipi hazvifambi. Mukupindura, ndima itsva yakawedzerwa kuChinyorwa 5:20 cheDutch Civil Code. Chinyorwa 5:20(2) BW inosarudza kuti ndiani ane network ine tambo kana mapaipi akagadzirirwa kutakura zvinhu zvakasimba, zvemvura kana zvegasi, simba kana ruzivo.

2.2 Muvaki ane mvumo

Pasi peChinyorwa 5:20(2) BW, kuva muridzi wenetwork kuri mumaoko emuvaki ane mvumo ( bevoegd aanlegger ) kana mutsivi wavo wepamutemo. Kungovaka network hakuiti kuti ive muridzi wega: chinodiwa ndechekuti muvaki abvumidzwe kuita izvozvo.

Kuvaka pachakwo kunogona kuratidzwa nezvibvumirano nevanoita basa iri, ma invoice uye tsamba dzine chekuita nekuisa. Mvumo yekuvaka inogona kubva pakodzero yekuisa zvinhu zvakakwirira, basa repamutemo rekutsungirira, kana mvumo. Mvumo yakanyorwa kubva kumuridzi wemba inogonawo kuratidza mvumo.

2.3 Kunyoresa: hakusi kwechikamu, asi kwakakosha

Kunyoresa network mumarejista everuzhinji hakusi chinhu chinodiwa kuti uwane muridzi wenetwork ine mvumo. Muvaki ane mvumo ndiye muridzi, kunyangwe asina kunyoresa kwakadaro. Kunyange zvakadaro, kunyoresa kunokurudzirwa zvikuru.

Kunyoresa kunoita kuti mapato echitatu akwanise kuona kuti ndiani muridzi wenetwork uye kunodzivirira muridzi kubva kukodzero dzevamwe. Chinyorwa 3:24(1) BW chinoti chokwadi chisina kunyoreswa (chakadai sekuvakwa kwenetwork) hachigone kutaurwa kune mapato echitatu.

2.4 Kutamisirwa: zita remunhu uye kutumirwa kwaro

Nekuti mapaipi nema network zvinofanirwa kunge zvakanyoreswa, kutumirwa kwemutemo kunoda gwaro rekusimbisa kuteverwa nekunyoreswa mumarejista eruzhinji eLand Registry ( Kadaster ) (Chinyorwa 3:89 BW). Chibvumirano chinosungirwa (senge chibvumirano chekutenga) chinoshanda sezita - hwaro hwepamutemo hwekutumirwa - asi kutumirwa chaiko kwemuridzi kunoda kutumirwa zviri pamutemo kuburikidza negweta. Saka chibvumirano chinosungirwa chega hachina kukwana.

2.5 Kunyoresa neLand Registry (Art. 155a ONBW)

Pasi peChinyorwa 155a cheTransitional Act yeDutch Civil Code itsva ( Overgangswet nieuw Burgerlijk Wetboek ), chero ani zvake akaita semuridzi wenetwork musi wa1 Kukadzi 2007 anogona kunyoresa network iyoyo. Kunyoresa kunoitika kuburikidza nekuzivisa notarial, kunyora mumarejista eruzhinji, uye kuburitswa muGovernment Gazette ( Staatscourant ) uye pepanhau renyika.

Network yakanyoreswa inowana zita rayo renetwork (semuenzaniso "Networks section W number 70") uye inonyorwa muLand Registry pamwe chete nedhirowa dzenetwork dzinoenderana. Kana network kana chikamu chayo chatamiswa, kunyoresa uku kunofanirwa kugadziriswa.

Mutemo wenyaya (ECLI:NL:HR:2003:AD3578) unoratidza kuti network haidi nguva dzose zita rayo rekuti cadastral; mune dzimwe nguva, zita repasuru ine network rakakwana. Zvisinei, kutumira kunofanirwa kunyorwa zvakajeka uye zvizere.

2.6 Kupatsanura network

Kana chikamu chenetwork yakanyoreswa chikabviswa uye chikaendeswa kune rimwe bato, network yacho inofanira kupatsanurwa zviri pamutemo. Izvi zvinoda:

• Mifananidzo mitsva yenetwork yezvikamu zvasara nezvikamu zvakaparadzaniswa
• Nzvimbo itsva ye network yechikamu chakaparadzaniswa
• Kuisa madhirowa kuLand Registry
• Chitupa chekutumira chikamu chakatamisirwa

Izvi zvinotevera kubva muZvikamu 59 ne60 zveMitemo yeLand Registry 1994 uye zvakasimbiswa mumaonero eGweta Guru muECLI:NL:PHR:2013:CA0727.

2.7 Kodzero dziri mu rem: superficies uye easements

Pakutamisa network, kodzero dziripo mu rem dzinofanira kutariswa. Kodzero dze superficies ne easements zvinogoneka kutamiswa (Chinyorwa 3:83 BW), asi gwaro rekusimbisa rinogona kupa kuti kutamiswa kana kupatsanurwa kunogoneka chete kana muridzi achibvumira (Chinyorwa 5:91 BW pamwe chete neChinyorwa 5:104 BW).

Kodzero yekuwedzera haigone kuchinjirwa kune mumwe nemumwe uye inopera nekodzero huru (ECLI:NL:PHR:2012:BV0647). Saka zvakakosha kuongorora gwaro remutemo wekuvaka kuti uone kana paine zvirambidzo usati waenderera mberi nekutumira.

3. Basa remumiriri wemutemo wehurumende

Mumiriri wemutemo wehurumende ( notaris ) anoita basa guru rekuchengetedza mukutamiswa kwemapaipi nema network. Mumiriri wemutemo haasi kungo "pasisa" magwaro ebasa, asi ane basa rekuongorora nekutarisira.

3.1 Mabasa emugweta

• Kunyora gwaro rekuzivisa nezvekuendesa zvinhu netsananguro chaiyo yechikamu chakatamisirwa
• Kusimbisa kuti zvese zvinodiwa nemutemo zvazadzikiswa
• Kuve nechokwadi chekuti mapato ese anobatanidzwa abvumirana
• Kunyoreswa kwegwaro remutemo mumarejista everuzhinji (Chikamu 37 Mutemo weKunyoresa Nyika)

3.2 Basa rekuferefeta uye basa rekuramba

Pasi peChikamu 21 cheMutemo weManotari ( Wet op het notarisambt ), notari ane basa rekuferefeta uye anofanira kuramba kupa mabasa kana paine zviratidzo zvekusawirirana nemutemo kana kurongeka kweveruzhinji. Dare Repamusorosoro rakasimbisa muECLI:NL:HR:2015:831 kuti notari haafanire kungochengetedza zvinodiwa zvepamutemo chete asiwo kufunga nezvezvido zvevanhu vechitatu.

4. Zvikumbiro zvekuzivisa neruzivo

4.1 Basa remutengesi rekuzivisa pachena

Pasi peChinyorwa 7:15 BW, mutengesi anosungirwa kuendesa chikamu chenetwork pasina zvipingamupinyi zvakakosha uye zvirambidzo, kunze kwekunge mutengi abvuma izvi. Chinyorwa 7:17 BW chinoti zvinhu zvinounzwa zvinofanirwa kutevedzera chibvumirano, zvichifunga nezvezvinomiririra mutengesi.

Mutemo wenyaya wakajeka: basa remutengesi rekuzivisa zvinhu rinodarika basa remutengi rekuferefeta (ECLI:NL:GHMS:2024:2622; ECLI:NL:RBZWB:2025:6287). Mutengesi anofanira kuzivisa mutengi nezvezvikanganiso zvinozivikanwa, zvirambidzo, kodzero dzevamwe pamwe nezvimwe zvinhu zvine chekuita nazvo.

4.2 Ruzivo rushoma runofanira kupihwa

Mukuita, mutengesi anofanira kupa ruzivo runotevera:

• Nzvimbo chaiyo, chiyero uye mamiriro ehunyanzvi echikamu chenetwork
• Zvibvumirano zviripo uye zviri kuenderera mberi (zvisungo zvekugadzirisa kana zvekupa)
• Zvikanganiso zvinozivikanwa, zvikanganiso kana zvirambidzo pakushandisa
• Kodzero dzevamwe (zvipfeko zvepamusoro, magwaro epasi, zvibvumirano zverendi)
• Mitemo yeruzhinji (mapemiti, mapurani enzvimbo)
• Magwaro ehunyanzvi, mishumo yekuongorora uye nhoroondo yekuchengetedza

4.3 Mutoro wekutyora zvisungo zveruzivo

Kana mutengesi akapa ruzivo rusina kururama kana rusina kukwana, anogona kunge aine mhosva yekusatevedzera mutemo (Chikamu 7:17 BW) kana mhosva (Chikamu 6:162 BW). Mutengi anogona kusarudza kubva mumhinduro dzakasiyana-siyana:

• Kurambwa kwechikanganiso (Chinyorwa 6:228 BW)
• Kudzikiswa kwemitengo kana kubviswa kwemitengo (Zvinyorwa 7:21 na7:22 BW)
• Kukuvara (Zvinyorwa 6:74 na7:24 BW)
• Chirango chechibvumirano (kana zvabvumiranwa)

Dare Repamusorosoro rakasimbisa kuti basa rekuzivisa nyaya ndiro rinofanira kutanga: kana mutengesi akavanza ruzivo rwakakosha, havagoni kuvimba nekukundikana kwemutengi kuita ongororo yakawedzerwa (ECLI:NL:HR:2016:2885; ECLI:NL:HR:1998:ZC2629).

4.4 Mutoro weuchapupu pamutengesi

Kana mutengi akapikisa kuti akaudzwa zvizere, mutoro wehumbowo uri kumutengesi wekuratidza kutevedzera basa rekuzivisa (Chinyorwa 150 DCCP; ECLI:NL:HR:2007:BB3733). Saka zvinokurudzirwa kunyora zvese zvinofambiswa uye kuunganidza gwaro reruzivo rwakakwana.

5. Zvikamu zvemitero

5.1 Kusabvisirwa mutero wekutumira mari ne network

Kutamiswa kwemapaipi nemanetwork kunowanzo bvisirwa mutero wekutamiswa ( overdrachtsbelasting ) pasi pekuregererwa kwenetwork muChikamu 15(1)(y) cheMutemo weKutengeserana Kwemutemo ( Wet op belastingen van rechtsverkeer , WBR). Kuregererwa uku kunoshanda pakutenga network ine tambo kana mapaipi akagadzirirwa kutakura zvinhu, simba kana ruzivo.

5.2 Zvikamu zveVAT

Panyaya yeVAT, kutengeswa kwenetwork kunobhadhariswa mutero kunze kwekunge paine kuregererwa kana kuti kutengeswa kwenetwork mukati meCommunity (Zvinyorwa 16 ne17e zveTurnover Tax Act, Wet OB ). Kubatwa kwemutero chaiko kunoenderana nemamiriro ezvinhu chaiwo uye kufanirwa kwenetwork sepfuma yakanyoreswa.

5.3 Kuyera mutengo wekutengeserana kwe € 0

Mutero wekutamisa unobhadhariswa pamutengo wemusika wakakodzera ( waarde in het economische verkeer ), kwete pamutengo wekutenga wakabvumiranwa. Saka kutamisa pa €0.00 hazvirevi kuti hapana mutero wekutamisa unobhadharwa. Vakuru vemitero vanogona kuona kukosha chaiko vopa ongororo yekuwedzera (muyero: 10.4% wepfuma isiri yekugara). Zvinokurudzirwa kusimbisa kukosha kwemutengo, semuenzaniso nekuratidza kuti mari yekuputsa imba inodarika kukosha kwasara.

6. Mienzaniso inoshanda kubva kumatare edzimhosva

Mitongo inotevera inoratidza pfungwa huru dzemutemo dzinofanirwa kutariswa mukutamiswa kwenetwork:

7. Ongororo inoshanda

Rondedzero inotevera inogona kushanda segwara pakutamisa (chikamu che) network.

7.1 Kugadzirira uye kuferefeta kwakakodzera

1. Mepu chikamu chenetwork chichatengeswa chose: nzvimbo, chiyero, mamiriro ehunyanzvi
2. Simbisa kodzero dziripo mu rem (superficies, easements) uye zvisungo zvechibvumirano
3. Unganidza mapemiti akakodzera, zvibvumirano zvekuchengetedza uye zvirambidzo zvemutemo weveruzhinji
4. Ongorora gwaro remutemo (magwaro) ekugadzirisa zvivakwa kuti uone kana paine zvirambidzo zvekutamisa zvivakwa

7.2 Mabasa eruzivo nemagwaro

• Zivisa mutengi nezvematambudziko ese anozivikanwa, zvirambidzo uye zvikanganiso
• Ipai mifananidzo yenetiweki iripo uye magwaro ehunyanzvi
• Taura kodzero dzevamwe, nyaya dziri kutarisirwa uye mamiriro ezvinhu akakosha
• Nyora zvese kutaurirana kwacho nekunyora kuti zvive zveuchapupu (ECLI:NL:HR:2021:1677)

7.3 Zvinhu zvepamutemo uye zvepamutemo

• Tarisa kana chikamu chenetwork chichigona kutamiswa chega (Chinyorwa 3:83 BW)
• Kumbirai notary kuti agadzirire gwaro rekutumira zvinhu
• Iva nechokwadi chekunyoresa mumarejista everuzhinji (Chinyorwa 3:89 BW)
• Kana zvikapatsanurwa: gadzira dhizaini itsva yenetiweki uye nyoresa neLand Registry

7.4 Zvikamu zvemitero

1. Ongorora kana kusunungurwa kwenetwork (Article 15(1)(y) WBR) kuchishanda
2. Tsigira kukosha kwemutengo, kunyanya kana paine kutengeserana kwe €0
3. Funga nezve muganho wekusunungurwa kwenetwork kubva musi wa1 Ndira 2026

7.5 Kutamiswa kwekushanda

1. Tsanangura miganhu yebhatiri nemazvo (miganhu chaiyo yekutamiswa)
2. Zvibvumirano zvekuchengetedza nekuchinjisa
3. Ita shuwa kuti mabasa anoramba achienderera mberi uye zivisa vashandisi vekupedzisira nenguva
4. Isa nguva yekuchinja kwezvinhu zvekushanda

8. Mhedziso

Kutamiswa kwemapaipi nema network inzira yakaoma pamutemo iyo inoenderera mberi nekusainwa kwechibvumirano. Kurongwa kwavo sepfuma isingatamike kunosanganisira zvinodiwa zvepamutemo - gwaro rekusimbisa uye kunyoreswa kweLand Registry - izvo zvisingafanirwe kudziviswa.

Mutengesi ane basa guru rekuzivisa zvinhu uye anofanira kuzivisa mutengi zvese zvine chekuita nemutemo, hunyanzvi uye chokwadi. Kutyora mutemo uyu kunogona kukonzera mhosva, kubviswa kana kukuvara.

Kubva pamaonero emitero, kusunungurwa kwenetwork kunofanirwa kutariswa zvakanyanya, kunyanya tichifunga nezvemuganho wakatanga kushanda musi wa1 Ndira 2026. Panyaya yekutengeserana kwe €0, kukosha kwemusika kwakakodzera kunofanirwa kusimbiswa kudzivirira kuongororwa kwekuwedzera.

Kugadzirira kwakakwana - nekuongorora kwakakodzera, gwara remuchuchisi uye magwaro akazara - ndiyo kiyi yekutumira zvinhu zviri pamutemo uye zvisina matambudziko.

9. Manyuko nemagwaro anotsanangura

Pazasi pane pfupiso yemitemo mikuru nemutemo wenyaya dzakataurwa mublog rino.

Mutemo

• Chinyorwa 5:20(2) BW — muridzi wema network emapaipi
• Chinyorwa 3:89 BW — kuendeswa kwepfuma yakanyoreswa
• Chinyorwa 155a Mutemo weChinjo Mutemo mutsva weVanhu — kunyoreswa kwema network
• Zvinyorwa 36 ne37 zveMutemo weKunyoresa Nyika — kunyoreswa mumarejista everuzhinji
• Zvinyorwa 59 ne60 Mitemo yeLand Registry 1994 — mazita enetwork
• Zvinyorwa 7:15, 7:17 uye 7:18 BW — zvinosungirwa nemutengesi
• Chinyorwa 15(1)(y) WBR — kusabvisirwa mutero wekutamisa wenetwork
• Chinyorwa 5:91 pamwe chete ne5:104 BW — kuchinjirwa kwekodzero dzepamusoro
• Chikamu 21 Mutemo weManotari — basa rekuferefeta uye basa rekuramba

Nyaya yemutemo

• ECLI:NL:HR:2021:1813 — kusabvumirwa kwenetwork kune TES installations
• ECLI:NL:HR:2020:170 — kusunungurwa kwemidziyo yekutumira magiya kunze kwenetwork
• ECLI:NL:HR:2003:AD3578 — kutsanangurwa kwema network e cadastral
• ECLI:NL:HR:2016:2885 — basa rekuzivisa pachena kana basa rekuferefeta
• ECLI:NL:HR:2015:831 — basa rekuchengetedza gweta
• ECLI:NL:HR:1998:ZC2629 — basa rekutanga rekuzivisa pachena
• ECLI:NL:RBZWB:2025:66 uye 67 — kutumira migove uye kuregererwa kwenetwork
• ECLI:NL:PHR:2012:BV0647 — kodzero dzepamusoro dzinoenderana nezvinodiwa
• ECLI:NL:PHR:2013:CA0727 — kupatsanurwa kwema network

10. Mibvunzo Inowanzo bvunzwa (FAQ)

Ndingatamisa pombi kana network nemvumo yekutenga chete here?

Kwete. Kubva pakatangwa Chinyorwa 5:20(2) BW, mapaipi nema network zvinoiswa muchikamu chepfuma isingatamike. Kutamiswa kunoda gwaro remutemo wekusimbisa nharaunda uye kunyoreswa mumarejista eruzhinji eLand Registry (Chinyorwa 3:89 BW). Chibvumirano chekutenga chinoshanda sechitupa ( hwaro hwepamutemo), asi kutamiswa chaiko kwemuridzi kunoda kutumirwa zviri pamutemo kuburikidza negweta remutemo wekusimbisa nharaunda. Pasina gwaro remutemo wekusimbisa nharaunda, kutamiswa kwacho hakushande pamutemo.

Chii chiri musiyano uripo pakati pechibvumirano chinosungirwa uye kuendeswa kwezvibvumirano?

Mutemo weDutch unoshanda nenzira yekuchinjisa muridzi wechinhu ine zvinodiwa zvitatu: kodzero yekuva nekodzero yekuva muridzi wechinhu ( chibvumirano chinosungirwa, semuenzaniso kutengeswa), kutumirwa kwechinhu (chepfuma isingatamike: gwaro remutemo wepamutemo uye kunyoreswa kweLand Registry), uye mvumo yekubvisa kubva kune anochichinja. Kana zvese zvinodiwa zvitatu zvazadzikiswa ndipo panosvika kodzero yekuva muridzi wechinhu.

Ko kana ndiine marisiti anoratidza kuti ndini ndakagadzira pombi iyi?

Marisiti ekutenga kana zvinyorwa zvekuvaka zvinogona kushanda sehumbowo hwekuti ndiani muvaki ane mvumo , asi hazvina kukwana pakuchinjisa muridzi zviri pamutemo. Mutemo wenyaya unosimbisa kuti pasina gwaro remutemo uye kunyoreswa, hapana kuchinjisa muridzi kunoitika, zvisinei nekuti une marisiti (ECLI:NL:PHR:2024:43; ECLI:NL:RBNNE:2014:4581).

Ndinofanira kubhadhara mutero wekutumira mari here pakutamisa network?

Hazvisi hazvo. Kusunungurwa kwenetwork (Article 15(1)(y) WBR) kunobvisa mutero wekutamisa network ine tambo kana mapaipi. Cherechedza: kusunungurwa uku kuri kurambidzwa kubva musi wa1 Ndira 2026. Kana kusunungurwa kusingashande, mutero i10.4% yemutengo wemusika wakakodzera. Kana paine kutengeserana kwe €0, vane masimba emitero vanogona kusarudza kukosha chaiko.

Chii chinofanira kuitika kana ndichida kutamisa chikamu chenetwork yakanyoreswa?

Kuti pave nekuchinjwa kwechikamu, network inofanira kupatsanurwa zviri pamutemo. Izvi zvinoda kudhirowa kwenetwork itsva, kusarudzwa kwenetwork itsva yechikamu chakaparadzaniswa, kuiswa muLand Registry, uye gwaro rekutumira zvinhu ne notarial. Mapato ese ari maviri - muridzi wekutanga nemutengi - anofanira kunge ari chikamu chegwaro re notarial rekupatsanura.

Mugoveri anoita basa rei pakuchinjisa zvinhu?

Mugoveri wemutemo wehurumende ndiye anoita basa rekuchengetedza. Anogadzira gwaro rekutumira zvinhu, anosimbisa zvese zvinodiwa nemutemo, anovimbisa mvumo yemapoka ese anobatanidzwa, uye anonyoresa neLand Registry. Mugoveri anewo basa rekuferefeta (Article 21 Notaries Act) uye anofanira kuramba kutora chikamu kana paine zviratidzo zvekusawirirana nemutemo.

Ruzivo rupi runofanira kupihwa nemutengesi kumutengi?

Mutengesi anofanira kuzivisa mutengi nezve: nzvimbo chaiyo nemamiriro ehunyanzvi, zvibvumirano zviripo, zvikanganiso zvinozivikanwa uye kusashanda zvakanaka, kodzero dzevamwe, zvirambidzo zvemutemo weveruzhinji, uye magwaro ehunyanzvi akakodzera. Basa remutengesi rekuzivisa zvinhu rinodarika basa remutengi rekuferefeta (ECLI:NL:HR:2016:2885).

Ndingaitei kana mutengesi asina ruzivo rwakakosha?

Unogona kubvisa chibvumirano ichi nekuda kwekukanganisa (Chinyorwa 6:228 BW), kudzoserwa kwemari kana kuderedzwa kwemutengo (Zvinyorwa 7:21 na7:22 BW), kana kukumbira muripo (Zvinyorwa 6:74 na7:24 BW). Dare Repamusorosoro rakasimbisa kuti basa remutengesi rekuzivisa zvinhu ndiro rinotanga kupfuura basa remutengi rekuferefeta.

Kodzero dziripo mu rem dzinogona here kudzikamisa kutamiswa kwemari?

Ehe. Gwaro rekugadzwa kwekodzero dzezvipfeko zvinogona kupa kuti kuchinjirwa kana kupatsanurwa kwenzvimbo kugoneke chete kana muridzi achibvumira (Chinyorwa 5:91 pamwe chete neChinyorwa 5:104 BW). Kodzero dzezvipfeko dzinotsamira pamunhu hadzigone kuchinjirwa munhu ega. Gara uchiongorora gwaro rekugadzwa kwenzvimbo usati waenderera mberi nekuchinjirwa.

Mutengesi angaratidza sei kuti anotevedzera basa rekuzivisa pachena?

Mutengesi ndiye ane mutoro wekupa humbowo (Chinyorwa 150 DCCP; ECLI:NL:HR:2007:BB3733). Zvinokurudzirwa kunyora zvese zvakanyorwa: tsamba, madosi ekutumira zvinhu, mishumo yekuferefeta, uye kubvuma kuti munhu agamuchira zvinhu zvakasainwa nemutengi. Kutaurirana nemuromo kwakaoma kuratidza.