GBLT issues tax assessments to companies for a number of types of Water Board taxes:
Which tax assessment will you receive?
| Is your business connected to the sewage system? | You will receive a tax assessment on water purification charge (zuiveringsheffing). |
| Is your business not connected to the sewage system? | Your wastewater enters surface water. Like a ditch or stream. In this case you will receive a tax assessment for pollution charge (verontreinigingsheffing). |
| Do you let rooms in a property you own? | You will receive a tax assessment for water purification charge. |
| Do you own a building? | Then you will receive a tax assessment for water system charge built-on land (watersysteemheffing gebouwd). |
| Do you own a plot of land? | Then you will receive a tax assessment for water system charge unbuilt land or nature area (watersysteemheffing ongebouwd natuur). |
Digital return
For some companies, the tax assessment needs te be calculated a different way. Additional information is needed for this. We therefore ask the companies to file a digital tax return. This only applies to the water purification charge and pollution charge.
We always send you a written invitation for the digital tax return. In the invite you will find a number and a password. With these details you can log in to the program with which you file your tax return.
Log in for the digital tax return (in Dutch)
Or read more about the information needed for the digital return.
Provisional assessment for companies
In some cases, companies first receive a provisional tax assessment for the water purification charge and pollution charge. This depends on the type of company. Read more about the provisional assessments.