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