Change in use of commercial space

Have you stopped using commercial premises? You may be eligible for a reduction in your sewage tax or pollution tax assessment. This depends on when you stopped using the premises and how the assessment was determined.

Tax 1 ve

If your water consumption is less than 44 m³, you will receive a charge of 1 pollution unit (pu). This is the minimum charge for commercial premises, regardless of the duration of use. You are not eligible for a reduction.

Tax 3 ve

If, upon termination, your water consumption according to the final bill from the drinking water company is less than 44 m³, you can submit a request for a reduction in the assessment. You mustsubmit your objection digitally or in writing. Please include a copy of the final bill!

Tax assessment exceeding 3 ve

If your water consumption exceeds 217 m³, you will receive a provisional or final assessment of 5 ve or more. If you have terminated your use, you can request a reduction based on the final bill from the drinking water company. You mustsubmit your objection digitally or in writing. Please include a copy of the final bill!

Frequently asked questions

Why do I pay 1 or 3 pollution units (pu) for my commercial space?

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

Water board tax for commercial premises

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.

The company's mailing address has changed.

As of March 2023, the water board will be affiliated with the Trade Register of the Chamber of Commerce. We are required to use this information for tax assessment purposes. If your company relocates or changes its mailing address, you must report the change of address to the Chamber of Commerce. 

Due to processing time, you can already report your change to us here.

Part of the water consumed is not drained or discharged. Will I receive a reduction?

If your company is listed as a separate business category in the wastewater coefficient table, the portion of water that is not discharged is already included in the wastewater coefficient. If this is not the case, you can request a reduction in the assessment. You must then demonstrate or substantiate the amount of water that has not been discharged or drained. This can be done, for example, by installing an intermediate meter. You mustsubmit your objection digitally or in writing.