3. The Besluit financiële bepalingen bodemsanering* provides that owners or leaseholders who were involved, directly or indirectly, in causing the pollution or had a lasting legal relationship with the polluter will only qualify for a 30% contribution of the clean up cost where the acquisition was made before 1 January 1983 and a 15% contribution where the acquisition was made between 1 January 1983 and 1 January 1995.
4. For other owners or leaseholders the date of their acquisition will be decisive. Where the acquisition was made before 1 January 1983 they will qualify for a 60% contribution, unless the documents pertaining to their acquisition (e.g. contract of sale, conveyance deed) show that they were aware of the pollution in which case they will only be entitled to a 30% contribution. Where the acquisition was made between 1 January 1983 and 1 January 1987 the percentage is 30%. For acquisitions made between 1 January 1987 and 1 January 1995 the contribution will be 15%. When an acquisition was made on or after 1 January 1983 and the purchase price was reduced on account of the pollution, a similar reduction will be made from the clean up cost for the purpose of determining the official contribution. No contribution will be made for any acquisition after 1 January 1995.
The following transfers will not be considered as acquisitions: a transfer of property to the company on incorporation of the company by a natural or legal person, a transfer of property to family members till the second degree in right line and a transfer by inheritance.
* The Industries Regulation was consolidated in the Besluit financiële bepalingen bodemsanering, which entered into force January 1, 2006.
