Your municipality uses this tax for miscellaneous things. You are paying the tax for the entire year. The amount of tax you need to pay is a percentage of the WOZ-Waarde. Every municipality decides what the percentage is that you are paying.
You will pay taxes to your municipality for the right to use the sewer, to maintain the sewer system and to drain and save rainwater, to keep groundwater in check and to collect and clean up your garbage disposal. These taxes can differ from municipality to municipality.
Taxes for the Waterschap
The Waterschap is a non-profit organisation responsible for managing the water in a designated area. It is their duty to make sure you receive clean water in your home and to protect you from the water surrounding the Netherlands. To fund the responsibilities of the Waterschap, everyone has to pay Waterschapsbelasting once a year directly to them.
Whenever you buy an apartment that is part of an apartment block or building, it is almost certain that it is part of a VVE, also called the home owner’s association. You receive voting rights.
On a monthly basis you will pay service fees to the VVE which is responsible for maintaining the building and public areas, building up a reserve to cover future maintenance costs, taking out building insurance and making sure that the house rules or bylaws are followed.
Once a year the VVE will come together to discuss the budget, upcoming maintenance, responsibilities and other matters that individual owners can bring to the table. Before you buy a home that is part of VVE it is good to check whether the association is healthy and if the building is properly managed.