Municipal taxes - sewerage
The tax liability for the sewerage charge changed when the new legislation covering water-related tasks entered into force. Whereas in the past the liability to pay tax required a direct or indirect connection with sewers, the owner of an immovable property is now subject to taxation by definition, whether or not there is a direct or indirect connection to the sewer system.
This change is based on the expanded sewerage charge which came into force in 2010 and which delegates more tasks to municipalities. As of 1 January 2010, the sewerage charge has become the designated source of funding for municipal water-related tasks. When the Wet verankering en bekostiging gemeentelijke watertaken (Municipal Water Management Consolidation and Financing Act entered into force (Legislative Bulletin 2007, 276), a new article was added to the Local Government Act: Article 228a. This article makes it possible to levy a tax – the sewerage charge – to compensate costs connected with the water-related duties incumbent upon the municipality. This means that the range of measures the municipality takes to comply with its new duties of care must be much broader than just those relating to the sewers themselves. These measures include provisions for collecting, storing and transporting both rainwater and groundwater. The new tax no longer requires there to be a profit relationship between the tax liability and the measures taken. On the grounds of this expanded sewerage charge, all objects within the municipal borders have a tax liability, since all immovable property benefits from the proper implementation of the water-related tasks and provisions delegated to the municipality. For example, all properties benefit from the proper drainage of rainwater to ensure that streets do not become flooded.
The sewerage charge is payable by the owner of a property, and is paid for the full tax year. Upon the sale of the property, the civil-law notary will generally deduct the sewerage charge together with the property tax.
The sewerage charge should not be confused with the pollution levy (verontreinigingsheffing). This is a charge levied by the Dutch Water Authorities (waterschappen) to cover the costs of maintaining the quality of the surface water.
If you have any more questions you can get in touch with the Municipal Tax department.
Municipal taxes desk: Monday to Friday 08.30 -12.30 (Laan Nieuwer-Amstel 1, 1182 JR Amstelveen)
020 540 48 86 / firstname.lastname@example.org