In the Netherlands, if you own a business property that is connected to the municipal sewerage system, you will have to pay a sewerage charge (rioolheffing).
How much sewerage charge do you have to pay?
Your municipality determines how much sewerage charge you have to pay and how this is charged. If you own the business property on 1 January of a given year, you will pay the full annual sewerage charge. If you move out or sell the property later in that year, you are not entitled to a refund. However, you may decide to raise the selling price to compensate for the costs of this tax.
If you let out the property, you can pass on the costs to your tenant(s).
Statistics: sewerage charge
Average sewerage charge in euro per capita.