Ordinance on the corpse care fees 2026

Subject:

Ordinance on the corpse care fees 2026 

The council of the municipality of Nuenen c.a.; 

Having regard to the proposal of mayor and aldermen dated 30-9-2025; 

Having regard to the relevant provisions of the Municipal Law; 

B E S L U I T : 

To adopt the following ordinance:

Ordinance on the levy and collection of the body care fees 2026 

(Ordinance Coroner's Fees 2026).  

Article 1. Definitions  

For the purposes of this regulation, the following definitions shall apply: 

  • general grave: a grave managed by the municipality in which opportunity is provided for the burial of corpses
  • general urn grave: a grave managed by the municipality in which opportunity is provided for the interment of ashes with or without urns;
  • ash can: a canister for the disposal of ashes of a deceased person;
  • Cemetery: the municipal cemetery on Old Lands
  • grave: a sand grave or a cellar grave;
  • grave cover: memorial or grave planting on a grave, memorial or scattering site;
  • crypt: a concrete or masonry structure in which one or more corpses are buried or ashes are interred; crypts may be part of an above-ground wall or wall;
  • private memorial place: a place for which a natural or legal person has been granted the exclusive right to commemorate deceased persons;
  • private scattering place means a place for which a natural or legal person has been granted the exclusive right to have ashes scattered thereon;p
  • Private grave: a grave for which a natural or legal person has been granted the exclusive right to: 
    • having bodies buried and kept buried;
    • the interment and keeping interred of ashes with or without urns;
    • having ashes scattered;
  • private urn grave: a grave for which a natural or legal person has been granted the exclusive right to: 
    • the interment and keeping interred of ashes with or without urns;
    • having ashes scattered;
  • private urn niche: a niche for which a natural or legal person has been granted the exclusive right to have interred and kept interred with ashes with or without urns;
  • urn: an object for the disposal of one or more ash containers;
  • scattering site: a place where ashes are scattered.  

Article 2. Taxable event 

Pursuant to this ordinance, fees are levied for the use of the cemetery and for the provision of services by or on behalf of the municipality in connection with the cemetery. 

Article 3. Tax liability 

The duties are levied from the person at whose request or for whose benefit the service is performed or from the person who uses the property, works or facilities. 

Article 4. Exemption 

  1. Dues are not levied for the burial of stillborn children or deceased infants buried or cremated with the deceased mother in one casket.
  2. Dues shall not be levied for lifting a corpse or ash container pursuant to an order of a judicial authority for the purpose of criminal investigation. 

Article 5. Measure of levy and rates 

  1. The duties shall be levied according to the standards and rates set forth in the schedule of charges accompanying this ordinance.
  2. For the purpose of calculating duties, a portion of a unit listed in the fee table is considered a full unit. 

Article 6. Tax rate 

The amount of the fees in the fee table attached to this ordinance are set annually. 

Article 7. Tax period 

  1. With regard to duties levied per year, the tax year is equal to the calendar year.
  2. With respect to rights that are redeemed in advance for a period, the tax period is the same as the period for which they are redeemed. 

Article 8. Method of levying 

  1. The duties indicated in the rate table as being levied per year are levied by means of assessment.
  2. All other duties in the fee table shall be levied by dated written notice stating the amount claimed. 

Article 9. Incurrence of tax liability 

The duties indicated in the rate table as being levied per year are due at the beginning of the tax period or at the start of the tax obligation, whichever is later. 

All other duties listed in the fee table are due at the commencement of service or at the commencement of use of the property, works or facilities. 

Article 10. Term of payment 

  1. Notwithstanding Section 9(1) of the 1990 Collection Act, duties must be paid within 30 days of the date of the notification.
  2. The General Deadlines Act does not apply to the deadline set in the first paragraph. 

Article 11. Waiver 

No remission is granted in the collection of corpse care fees. 

Article 12. Transitional law 

The "Ordinance on the Levy and Collection of Coronary Care Charges 2025" dated November 7, 2024, or as last amended, shall be repealed with effect from the effective date of the levy referred to in Article 13 in the second paragraph, on the understanding that it shall continue to apply to taxable events occurring prior to such date.  

Article 13. Entry into force  

1. This regulation shall enter into force on the first day after its publication.  

2. The effective date of the levy is January 1, 2026.  

Article 14. Citation  

This ordinance shall be cited as "2026 Correctional Fees Ordinance." 

Thus adopted at its public meeting of 6-11-2025. 

THE COUNCIL AFOREMENTIONED, 

the registrar, President, 

J. Oostdijk F.G.F. van Genugten