As a highly skilled migrant, you have probably heard of municipal taxes and levies. But what exactly does it entail and when do you have to pay them?
There are two types of municipal taxes:

  • Taxes
    Examples are property tax, tourist tax, parking tax. The proceeds go to the municipality, and they decide what those proceeds are used for.
  • Levies
    Examples are passport fees and sewer levies. Only costs may be charged by the municipality.

These consumer levies and taxes are collective payments by the residents of a municipality. This way, the high costs and risks are spread among all residents instead of being held responsible as individuals. This can otherwise lead to, for example, overdue maintenance and this must obviously be prevented. There are 4 types of user charges:

  • Garbage Levy
    This is the cost of household waste collection/disposal.
  • Sewer levy
    The cost of using the sewer system (maintenance and construction of new sewers).
  • Sewage levy
    Wastewater is discharged through the sewer system and this water is then treated.
  • Water tax
    These are costs for the maintenance and construction of dikes, ditches, etc. With the aim of preventing flooding and flooding.

At the beginning of each year, the municipality sends the bill for municipal taxes and fees, which must be paid in advance. Should you move during the year, the costs are settled pro rata.
This bill is not addressed to an individual, but to a household (or residential address). The amount in levies and taxes vary by municipality. This is because the location of the city of residence is leading for the cost. If you live near a dike, then the maintenance of that dike is critical to prevent floods or dike breaches. These costs are different than if you live inland and do not have to deal with dykes.

Once you are registered at a residential address, you as a resident receive the appropriate taxes. However, this is not always  processed well from the municipality. In that case, the landlord receives the assessment for the municipal taxes and levies. These are then charged to you as the user of the property.
Finally, owners of buildings, houses and plots pay their share of the rental, such as property tax (OZB tax).

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