Water board tax for commercial premises

You pay a purification tax or pollution tax because you discharge wastewater from a commercial space. We purify this wastewater. A commercial space is defined as any space that is not residential.

Rates

The number of pollution units (pu) for your business premises depends on the amount of water consumed per year. See also the following table:

 Water consumed

Pollution value (number of ve)

 ≤ 44 m³

 1 ve*

 > 44 m³ to ≤217 m³

 3 stars

 ≥ 218 m³

 number of m³ x wastewater coefficient = tax assessment 

* when you only discharge or dispose of domestic wastewater

How it works

The provisional assessment imposed is an estimate, usually based on an assessment you received for the previous year. This is always followed by a final assessment, which is calculated based on the current data for the tax year in question.

Frequently asked questions

How do you calculate the provisional assessment?

The provisional assessment is an estimate, usually based on an assessment you received for the previous year. This is always followed by a final assessment, which is calculated based on the current data for the relevant tax year.

I already closed my business last year, so what now?

Have you received a tax assessment for commercial premises that you do not use? You mustsubmit a digital or written objection.

Clearly state the date on which you terminated the use of the business premises, quoting the claim number of your assessment. Enclose any supporting documents (e.g., a copy of the termination of the lease agreement or deregistration from the Trade Register of the Chamber of Commerce) as an attachment. Also provide your current mailing address.