As a tenant, you may receive tax assessments for charges such as waste collection, sewage, and water authority taxes. These taxes are levied by the municipality or water authority (e.g., the Regional Tax Group). Below is a guide on what to do if you receive an assessment.
1. Verify the Accuracy of the Assessment
Renting a room in shared housing increases the chances of an incorrect tax assessment. This can happen if the tax authority has not properly distinguished between self-contained and non-self-contained housing. Carefully check the following:
Verify the address: Ensure the assessment is addressed to the correct location and your name is listed accurately.
Verify the type of accommodation: If you rent a room in non-self-contained housing (e.g., a shared student house or apartment), you may not be responsible for charges such as waste collection or sewage taxes. These are often billed to the property owner/landlord. Contact your landlord or property manager to clarify this.
Verify the period: Check if the period covered by the tax assessment matches your rental period. If you moved in later, this could affect the assessment.
2. What to Do If the Assessment Is Incorrect
If you think the assessment is wrong, like being charged for taxes you shouldn’t pay, file an objection. Submit a written objection to the tax authority, such as the municipality or the Regional Tax Group (RBG). Numerous authorities now permit online submissions through their official websites. Explain why the assessment is wrong and include supporting documents, like your rental agreement or a statement from your landlord. You can also contact the tax authority by phone to explain your situation.
3. Paying or Objecting to an Assessment
If the assessment is accurate, pay the amount using the instructions provided in the assessment. Be mindful of the due date to avoid late fees. If you doubt the assessment's validity or think it's wrong, you typically have six weeks from the issue date to file an objection.
4. Request a Payment Plan
If the amount is too high to pay at once, you can often request a payment plan. This option is typically available through the tax authority’s website, allowing you to pay in instalments, often without additional fees.
5. Specific Taxes for Tenants
Some taxes are billed directly to the property owner/landlord and are included in your rent or service charges. If you are unsure which taxes you are responsible for, contact your landlord or property manager for clarification.
6. Need Help?
If you have questions about the assessment or need more information, contact the tax authority that issued the assessment (e.g., the Regional Tax Group at www.derbg.nl) or your municipality using the contact details listed on the assessment. For inquiries regarding your rental agreement or tax obligations, you can also contact Beter Beheer at support@beterbeheer.com.
Important Notes:
Paying taxes is a "brengschuld" (a payment obligation you must proactively fulfil, as stated in Article 6:114 of the Dutch Civil Code). This means you are responsible for timely payment, even if you do not receive an invoice. Failing to respond to or pay a tax assessment can result in reminders, collection procedures, or additional costs. Act promptly to avoid these consequences.
