Sewerage charge
Do you own or use a business property in the Netherlands that is connected to the municipal sewerage system? Depending on the municipality where your business property is located, you may have to pay a sewerage charge (rioolheffing). Municipalities use this charge to maintain the sewerage system.
How much sewerage charge do you have to pay?
Every year, usually in February, you will receive a municipal tax assessment. Your municipality determines how much you are charged for sewerage and how the charge is calculated. If you own the business property on 1 January of a given year, you will pay the full annual sewerage charge.
Are you not able to pay your sewerage charge? You may be eligible for a full or partial remission.
Appeal
Do you disagree with the sewerage charge? You can submit an appeal against the sewerage charge to your municipal authority (in Dutch). The municipal tax assessment contains more information on how to appeal.