There are various reasons why this may be happening.
You receive a provisional tax return first, when the data for the finalised version is not yet known. Once the required data becomes available, you then receive a finalised tax return.
Your business has several branches, and the various tax returns are regarding different branches.
You may receive a tax return for a different year.
You own the building that your company is housed in; if that is the case, you will receive a tax return for owning the property first, throughout the fiscal year, followed by a tax return for your use of the property later on, once the finalised data about said use becomes available.
For businesses, the finalised data only becomes available after the end of the fiscal year.
Returns up to 5,000 euros can be paid via direct debit, spread over multiple months (up to 10). You can set up these payments over the phone via 088 291 10 00 (please have your contact number ready when you call) or via My RBG for businesses. You will need an ‘eHerkenning’ digital key to do so.
The new European privacy legislation* stipulates that personal data must be given better protection. This means for the RBG, among other things, that we are obliged to ask for the BSN and date of birth before we provide confidential information about someone.
If you call us on behalf of someone else, the RBG can only provide confidential information if you communicate the BSN and date of birth of that person. If this information is not available to you, you can submit a written request including an authorisation signed by the person whose data you want to request.
The person who is registered first in the Land Registry (kadaster) (if this person also lives there, they will also have to pay taxes for Users).
How your name is stated on the assessment is determined by the municipal records system (Basisadministratie personen, BRP). If the name is stated incorrectly, you can contact your municipality to change this.
In the event of death, the person’s heirs will be responsible for paying the assessment. A reference to the person’s heirs (‘erven’) will be added to the name on the assessment. After having the name changed in the Land Registry (Kadaster), the RBG will subsequently change the name in our records (this takes place automatically).
If the property is assigned to the person’s ex-spouse, the RBG will automatically change this for the next assessment, after you have reported this to the Land Registry (kadaster). The RBG will automatically receive the information changes from the land registry.
User and also the owner:
The person who is registered first in the Land Registry (kadaster).
Only a user (tenant):
The person who received the assessment last year
No assessment last year:
The person who has been registered the longest in the municipal records (Basisregistratie personen, BRP).
Who the business assessment is sent to depends partly on which business tax is being charged. For most taxes, the assessment is sent to whomever is registered in the registry for companies and legal entities or the Business Register as the user of the business space. Taxes for owners are based on the records in the Land Registry, where natural persons take precedence over legal entities.
The information in the Overview of taxes overview explains who receives the assessment for municipal and water board sufferance tax and fees. All rules can be found in the Implementation regulations for the designation of taxpayers.
This depends on your personal circumstances, including whether or not you live alone, whether you are a homeowner, the value of the house you live in and whether you moved. Different rules apply to each tax type in all of these cases. In the Sample tax assessments you can see how the total amount on the assessment is calculated. The section on each tax explains how the individual taxes are calculated.
This depends on many factors:
Whether or not you own the business premises
In case of ownership, the value of the business premises
Type of business (and any industrial wastewater produced)
Presence of objects on, above or below land belonging to the water board or municipality
Total water consumption (in m3)
Whether or not the business engages in advertising
In the Sample tax assessments you can see how the total amount on the assessment is calculated. The wastewater treatment levy for businesses (zuiveringsheffing voor bedrijven) page includes several examples for this tax. The information on each tax type explains how the individual taxes are calculated.
You can submit an objection online in My RBG. Private individuals will have to enter their DigiD (digital ID) information to log in; if you do not yet have a DigiD, you can easily apply for one at www.digid.nl.
Yes, in the collection process, the RBG takes into account the non-garnishable portion. The RBG can only accurately calculate the non-garnishable portion if you submit all of the requested documents for yourself and your partner.
In the notice of intent to garnish wages, you receive a form on which you can fill in all of your information. If you do not provide full information, the RBG will apply the minimum non-garnishable portion specified by the Dutch Government.
You can find out more information about your non-garnishable portion at www.uwbeslagvrijevoet.nl. If you click this link, halfway down the page you will see: Your situation. Here, you can calculate whether your non-garnishable portion is calculated correctly.
The rule that the situation as it is/was on 1 January will determine the tax assessment for that year applies to the following taxes only (these therefore do not change if your situation changes during the course of that year (any time after 1 January)).
Watersysteemheffing ingezetenen (water system levy for residents)
Watersysteemheffing eigenaren (water system levy for property-owners)
wegenheffing ingezetenen (road levy for residents)
wegenheffing eigenaren (road levy for property owners)
Onroerendezaakbelasting (property tax)
Rioolheffing voor eigenaren (sewage levy for property owners)
Bedrijven Investeringszone (tax on businesses in the Investment Zone)
The RBG tries to consolidate the taxes for users* and owners of residential properties on a single assessment as much as possible. But in some cases we are not able to do so for whatever reason. In such a case, one person will receive the owner’s assessment and the other the user’s assessment. If you would like to receive a single combined assessment next year, you can request this using our contact form. Make sure to select ‘de aanslag staat op de verkeerde naam/The assessment is in the wrong person’s name' as the subject, followed by 'overige reden/Other reason'. The assessment will then be issued to the person who is mentioned first in the Land Registry (kadaster).
*basically tenants; but in this case, home owners living on their own property
Please send the notice back to us by mail as undelivered, making sure to state the name of the new user/owner and their moving /registration date. If you know the new address of the previous user/owner, please also state this.
No, you do not need to do this. Always notify your municipality if your living situation changes. The municipality will then in turn notify us, upon which we will, if applicable, automatically change your assessment. You do not have to submit an objection for this. Do make sure to give us your correspondence address if moving abroad, though.
To see whether or not the RBG would change your assessment, go to the Homepage and select the situation that applies to you in the ‘Changes in living situation’ section.
The RBG does all it can to calculate and send out assessments in the same year (which is the case for over 99% of assessments). If assessments are sent out later than this, this usually means we did not have all your necessary information at the time. Comprehensiveness checks may also reveal that certain addresses have not received an assessment yet.
While we understand that it is annoying to have to deal with an assessment for a previous year after the fact, this of course does not have an effect on their validity.
You may be able to pay the assessment for a previous year in instalments so that the amount due can be paid over time (over up to 10 months). You can request this by telephone by calling us at (+31)(0)88 291 10 00 (make sure to have your contact number (contactnummer) on hand) or online using My RBG. You will need your DigiD (digital ID) information to log in.
Private individuals can report a change of address to the municipality. The municipality will then notify us of this, upon which we will, if necessary, automatically change your assessment. You can however report a change of mailing address to us in My RBG.
Businesses can report a change of physical/mailing address in My RBG. Also make sure to report your change of address to the Chamber of Commerce (Kamer van Koophandel). The RBG can only process changes reported by businesses if your mailing address has also been changed in the Chamber of Commerce’s records.