Gemeente Wassenaar - Taxes

Taxes

As of January 1st 2011 the tax department is located in Leiden:

 Belastingsamenwerking Gouwe- Rijnland (BSGR) Lammenschansweg 144,  2321 JX Leiden,

Questions?
Call BSGR via (071) - 525 62 00 or mail  info@bsgr.nl., more questions? see the website

The Municipality carries out a variety of tasks, such as refuse collection and road maintenance. It requires funds in order to carry out these and other tasks properly. Thus, the Municipality is permitted by law to levy a number of taxes (‘belastingen’) . The Wassenaar Municipality levies the following taxes:

Municipal taxes

On this page you will find all of the municipal taxes, rules etc.

At the beginning of each year, the Municipal Tax Department (Gemeentelijke Belastingdienst)
will send out municipal tax assessment bills.

The assessment will clearly show the value of the property (WOZ waarde), how much homeowners owe in property taxes (onroerendezaakbelasting/OZB) and how much needs to be paid for sewage charges and in waste tax (rioolbelasting and afvalstoffenheffing). In most cases refuse collection tax is combined on the same notice of assessment as property tax (OZB), sewage charge for property owners as well as dog tax.

What is WOZ?

Value of the property. When the value of the property is determined, the property tax (OZB) can de assessed.

Payment

You can choose to pay on a monthly basis or all at once. You can authorize payment in 10 months by signing the "machtiging", which is the green and white card. If you have already done so last year, there is no need to do it again. On your bill you will see that the amount is due within two months. If you fail to have paid the tax on the due date or you will be charged extra costs for collection charges (invorderingskosten) and interest on overdue tax (invorderingsrente).

Refuse collection tax (Afvalstoffenheffing)

The refuse collection charge is levied for the collection of household refuse. The charges depend on the amount of people in one household.

Yearly charges

  • Household of one single person
  • Household of two or more persons

Sewage charges (Rioolrechten)

If your home is attached to the sewage system for sewage disposal you must pay sewage tax. The amount of the charge depends on the quantity of sewage water discharged.

Dog registration and tax

If you are a resident in Wassenaar, and own one or several dogs, you are obliged to pay dog tax.
In every household, dogs are taxed. They must be registered with the Gemeentelijke Belastingdienst (Municipal Tax Department) by sending a letter which includes your contact information, the date you arrived in Wassenaar, and how many dogs you own. 

Payment

If the municipality is aware of the fact that you own a dog, they will send you an invoice.
Municipal taxes must be paid before the due date stated on the notice of assessment, or aanslag. In most cases you can apply for automatic monthly payments to be debited from your bank account. If you are unable to pay within the stipulated date of payment, you may be eligible for a repayment arrangement. If you fail to have paid the tax on the due date or have not applied for a repayment scheme you will be charged extra costs such as collection charges (invorderingskosten) and interest on overdue tax (invorderingsrente), so it pays to pay on time.

What is it used for?

The hondenbelasting, or dog tax, collected from dog owners can be used for,  poop receptacles and signs, informational material and poop-scoop bags.

Different Invoice for the following:

  • For the first dog
  • For the second dog
  • For each dog above two 

If you own a dog kennel, and it is registered with the “Raad van beheer op kynologisch gebied in Nederland” 

Changes in you situation

Any changes in the above situation must be the subject of a letter to the municipality i.e.

  • Your dog is deceased
  • You have given the dog to someone else
  • You have sold the dog

 What should you bring if you wish to register the dog in person? 

You must submit your ID

Costs?

Registration is free of charge

Time involved?

 Ready while you wait

Request

You can register in three different ways.

  • By filling out the form
  • By visiting the Municipal Office building
  • By writing a letter
     

Property tax (OZB)

If you are the owner of a residence, you are liable for taxes. The amount of the tax is based on the assessed value of the property as determined on a certain reference date. The OZB comprises two types of tax, one for owners (eigenarenbelasting or beneficial or ownership-related property tax) and one for users of real estate (gebruikersbelasting or occupancy-related property tax). You still have to pay this tax in 2008 when you use other property than homes. Property portal

  • The OZB-charges
  • OZB home (owner):
  • OZB owner(not a home): 
  • OZB use (not-home):

Benefit tax (Baatbelasting)

An example of benefit tax is when the municipality makes a new sewerage system or renews a shopping area and builds new roads for easier access to the shops. In a number of neighbourhoods a charge can be levied to cover the costs of installing new facilities . Any property owner who benefits from this installation is required to pay this tax. The rate can vary from one neighbourhood to another. If you do not agree with the charges, you have six weeks to complain in writing.

Municipal fee (Leges)

For some services (usually administrative) by the municipality a fee is charged. For example a fee is charged to a new passport, driver’s license, marriages etc. Usually this fee is charged when you request the service.

Land register (kadaster)

The taxation department also houses the Municipal land register (‘kadaster’). You can obtain information on for instance ownership or cadastral designations of property. You may also make photocopies there of cadastral situations. These services are not free of charge.