You can raise an objection digitally via My RBG for businesses. Natural persons (own name) can raise an objection via My RBG. You will need your DigiD for this. If you don’t yet have a DigiD, you can easily request one at www.digid.nl/.
Yes, if you submit an objection, you will not have to pay the amount that you are objecting to right away. If you are paying in instalments and you have been granted an extension for payment for the entire assessment amount, the instalment payments will be temporarily suspended. If you are paying in instalments and you have been granted an extension for payment for only a part of the assessment, the instalment payments will be temporarily lowered. Note that if your objection is partially or fully rejected, the RBG may charge late payment interest on the outstanding amount still to be paid.
Within 12* weeks of the invoice date of the assessment.
* Or within 6 weeks if you submit your objection after the permitted 6-week period for submitting an objection.
The legal period for making decisions on objections to water board assessments is 12 weeks of the invoice date of the assessment. The RBG has the option of suspending the decision on the objection another 6 weeks. You can find out more about the decision-making periods for objections to water board assessments in the respective legislation (artikel 7:10 van de Algemene wet bestuursrecht).
Different legal rules apply to objections to municipal taxes. The deadline for a decision on an objection is 31 December of the year in which the objection is submitted. If the objection is submitted within the last 6 weeks of the year, a period of 6 weeks after the end of the objection period; or, if this period has already ended: within 6 weeks of submission of the objection
Before the RBG decides on your objection, you will be able to support your objection by telephone or in person. If you would like to do so, you must request this in writing. You will only be heard if we have not or only partially granted your objection.
First report the change of address/termination of the business to the Kamer van Koophandel (Chamber of Commerce);
Cancel your contract with your water supplier for the business/address;
Submit an objection with the RBG, specifying the date on which the business was no longer located at the address. Natural persons will need a DigiD digital ID to log in. If you do not yet have a DigiD, you can easily apply for one at www.digid.nl.
Your departure from the address may lead to a lower assessment. Note, however, that we cannot reduce an existing assessment for the wastewater treatment levy (zuiveringsheffing) for 1 unit of pollution (1 VE), as this is the lowest possible rate.
If you received 2 final assessments (definitieve aanslagen) for the same business, at the same address and for the same period, but each with a different assessment reference number (aanslagnummer), you can submit an objection online in My RBG for business. Natural persons (own name) can raise an objection via My RBG. You will need your DigiD for this. If you don’t yet have a DigiD, you can easily request one at www.digid.nl.
Note that if you changed the legal business form of the company, you may have rightfully received two assessments for the same year.
In principle, the user of a property pays this levy.
There are 2 exceptions to this rule. The owner will receive the assessment in case of:
renting out of rooms in the property: the tenants share the kitchen/bathroom/toilet.
shared commercial buildings: the tenants share the toilet(s).
If the tenants do not share the toilets, the RBG can at your request issue the assessment based on the total water consumption to you.
If you are the owner of a property but the exceptions above do not apply to you, you can submit an objection online in My RBG for business. Natural persons (own name) can raise an objection via My RBG. You will need your DigiD for this. If you don’t yet have a DigiD, you can easily request one at www.digid.nl. Make sure to specify the tenants of the property so that the RBG can send the assessment to these persons.
No, this is not possible. The RBG issues the assessment based on the information registered with the Land Registry (Kadaster). The Land Registry either registers property of a business as a part of a business partnership (vennootschap onder firma, VOF) or in the personal name of the partners of the business.
The assesses the property ownership registration with the Land Registry on 1 January. If you already sold the property in December but the transfer of ownership was only registered with the Land Registry on 1 January or later, you will still be responsible for the full amount of the assessment. The notary will (usually) charge the amount for the assessment to the buyer upon sale, but this is not a legal obligation and must be negotiated between the seller and buyer.
If you received an assessment from us with an old value while you already received notification from the municipality that the value has been lowered, this means that the RBG hasn’t yet received the reduced value from the municipality. In this case, you can:
pay the assessment and then wait for the RBG to receive the value from the municipality; the amount paid too much will be automatically recredited to your bank account or deducted from a future assessment;
send a statement from the municipality to the RBG, and request the RBG to lower the value. The RBG will then process your request. You will not have to pay the amount that you are objecting to right away. You can wait until you hear back a decision. Do make sure to pay the amount that you are not objecting to on time. If you fail to do so, the RBG may charge late payment interest.
If the municipality lowers your WOZ value based on your objection, the RBG will also automatically adjust the value. The amount for the assessment will be reduced. The amount paid too much will then be automatically recredited to your bank account or deducted from a future assessment. You will automatically receive notification of this. You therefore do not need to submit another objection to the RBG for this.
You cannot submit an objection to the RBG against the WOZ value. Since the municipality defines WOZ values, you will have to submit an objection with the municipality* instead.
Since you will not be able to submit an objection for this with the RBG, you will have to pay the amount due before the due date. If the municipality decides to change the WOZ value, they will notify the RBG of this. The amount paid too much will then be automatically recredited to your bank account or deducted from a future assessment.
* The RBG does handle objections to WOZ values for the municipalities Delft, Schiedam and Vlaardingen. Therefore, you will be able to submit an objection with the RBG against the WOZ value for these municipalities. The quickest way to do so is online in My RBG for business. Natural persons (own name) can raise an objection via My RBG. You will need your DigiD for this. If you don’t yet have a DigiD, you can easily request one at www.digid.nl. See the page on WOZ property valuation for more information on the WOZ value of your property.
If multiple property users or owners exist, one of these persons will be assigned to receive the assessment. The assessment cannot be split amongst multiple persons. The users/owners can of course negotiate an arrangement amongst themselves.
You most likely are not responsible for the assessment. You will be able to submit an objection. The quickest way to do so is online in My RBG for business. Natural persons (own name) can raise an objection via My RBG. You will need your DigiD for this. If you don’t yet have a DigiD, you can easily request one at www.digid.nl/. Make sure to specify the date on which you stopped using the object/property.
Only the person whose name is stated on the assessment or the WOZ value decision (WOZ-beschikking) may submit an objection or request regarding the WOZ value. If someone else submits an objection or request, then it must be verifiable that this is done on behalf of the person concerned (e.g. through a written statement).