Remission for small business owners
As a small business owner, you can apply for a remission for your personal water authority tax assessment. For example, if you are a self-employed person. Or if you have a sole proprietorship. If you receive a remission, you do not have to pay the tax assessment.
When am I considered a business owner?
You are considered to be a business owner if you send out invoices yourself. Even if you earn this money in addition to your salary or social security benefit.
You do not need to be registered with the Netherlands Chamber of Commerce (KVK). Are you registered with the KVK, but are you not earning money as a business owner? Then Waternet still considers you a business owner.
Eligibility for remission
A number of conditions must be met to be eligible for a remission. The most important are:
- You have a low income.
- You do not own a house that is valued higher than your mortgage.
- You are a natural person (i.e., not a private limited company or comparable legal form).
You cannot receive a remission for your company tax assessment.
Requesting a remission
Do you meet the conditions for a remission? Then you can submit a request for a remission.
Please note: Do you live in the municipality of Amsterdam, Hilversum, Gooise Meren, Weesp or Wijdemeren? Then you can request a remission from your municipality. If you do not live in one of these municipalities, please fill in the following form:
Remission form for entrepreneurs (pdf, 1.6 MB) (in Dutch)
Then send it, along with any supporting documents, to:
Waternet
Antwoordnummer 39230
1090 VC Amsterdam
Once we have received your request, you will receive a letter. This is to let you know that we will handle your request.
We need your income tax return
In order to handle your request, we need a copy of your final income tax return and, if applicable, that of your partner. And a copy of your profit and loss account for the tax year for which you are requesting a remission. Do you not have one ready yet? Then you can already request a remission from us. You will not receive a decision until we have received a copy of your income tax return.
No need to pay the tax assessment
Good to know: As long as we are processing your remission request, you do not have to pay the tax assessment. Even if you have already received a payment reminder or a warrant.
What types of water authority taxes can I request a remission for?
You can only request a remission for the water system charge for residents, the water treatment charge, and the pollution charge. In other words, you will not receive a remission for the water system charge for buildings, for roads or for nature areas.
Berry, the digital assistent