The tax chambers of the courts of appeal withdraw the guideline on reimbursement of legal costs for WOZ appraisals. This concerns the appraisal cost guideline.
Why is the guideline withdrawn?
On June 13, 2025, the Supreme Court decided that the guideline for reimbursement of legal costs for WOZ appraisals is not binding for judges. Judges also do not have to explain why they deviate from this guideline. Therefore, the tax chambers of the courts of appeal withdraw the guideline.
What does this mean for reimbursement of appraisal costs?
The courts of appeal still find it important that judges handle reimbursements for appraisal reports in WOZ cases in a comparable manner. In practice, however, there is much variation in the quality of appraisal reports and in the time needed to prepare these reports. Due to these differences, the tax chambers currently find it not useful to establish new principles. Therefore, the old guideline is withdrawn without a new one replacing it. In the future, a new guideline may possibly be introduced again if the differences in appraisal reports become smaller again.
Soon in the Government Gazette, no transition period
The announcement will soon appear in the Government Gazette. A transition period is not necessary. The Supreme Court ruling already shows that judges can deviate from the guideline without explanation.