Do you own a business property in the Netherlands that is connected to the municipal sewerage system? You will have to pay a sewerage charge (rioolheffing). Municipalities use this charge to keep the sewerage system in a good state.
How much sewerage charge do you have to pay?
Your municipality determines how much sewerage charge you have to pay and how this is calculated. If you own the business property on 1 January of a given year, you will pay the full annual sewerage charge.
Passing on sewerage tax
Do you rent out a property? You are allowed to charge your tenant with the sewerage tax.
If you move out or sell the property after 1 January, you are not entitled to a refund of your sewerage tax for the rest of that year. However, you may decide to raise the selling price to compensate for the costs of this tax.
