{"id":1565,"date":"2026-01-01T07:00:00","date_gmt":"2026-01-01T06:00:00","guid":{"rendered":"http:\/\/www.derbg.nl\/business\/?page_id=1565"},"modified":"2026-01-01T07:00:44","modified_gmt":"2026-01-01T06:00:44","slug":"waste-water-treatment-levy-for-commercial-premises","status":"publish","type":"page","link":"https:\/\/www.derbg.nl\/business\/overview-of-taxes\/waste-water-treatment-levy-for-commercial-premises\/","title":{"rendered":"Waste water treatment levy for commercial premises"},"content":{"rendered":"
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For whom?<\/h2>\n<\/div>\n\n
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The user of a building or plot, other than a home. The building or plot should be connected to the sewer system or a purification system. <\/p>\n<\/div>\n\n

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Business estate \/ mixed office building<\/h3>\n<\/div>\n\n
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If several companies make use of shared facilities such as toilets and a kitchen in a mixed office building, they do not have their own commercial premises. In that case, the owner or the lessor of the building receives the tax bill.<\/p>\n<\/div>\n\n

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Company in the home where you live <\/h3>\n<\/div>\n\n
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Do you run a business from your home? And there is no water (sink \/ basin) in this business space? Then you are not sent a tax bill for waste water treatment levy. You will receive only a tax bill for the waste water treatment levy for residential premises.<\/p>\n<\/div>\n\n

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Renting rooms<\/h3>\n<\/div>\n\n
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Are you renting rooms? Do the tenants share a toilet, kitchen and bathroom or shower? Then you are classed as a company. The owner of the building receives the tax bill.<\/p>\n<\/div>\n\n

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How is the tax calculated?<\/h2>\n<\/div>\n\n
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For most companies, the amount of water consumed is the calculation basis. You pay a number of VE (pollution units). The number of VE multiplied by the rate is the amount due.
The RBG calculates the number of pollution units (VE) for most companies based on the waste water coefficients table<\/a>. <\/p>\n<\/div>\n\n

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Preliminary tax bill <\/h3>\n<\/div>\n\n
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The RBG estimates the preliminary tax bill based on the tax bill of the previous year. Is this the first time you receive a tax bill? Then the RBG applies an estimate of the number of pollution units.<\/p>\n<\/div>\n\n

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Final tax bill <\/h3>\n<\/div>\n\n
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The RBG calculates the amont of your tax bill. For this, the RBG uses the water usage indicated on the invoice from the water company. This invoice is used for the tax year that is most relevant on the invoice. What if the period on the invoice is longer or shorter than one year? Then the RBG derives the water consumption to exactly one year. For companies with household waste water (such as shops and offices), the following rules apply:<\/p>\n<\/div>\n\n

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