Information for students (paying taxes)
Please read this information carefully since it contains important information about paying the city tax bills, or how to avoid paying. This information is edited together with Jochum van Montfoort, general manager of StudentStay, one of the biggest provider of students housing in Leeuwarden.
Most of you receive a tax bill from the Noordelijk Belastingkantoor and/or the municipality Leeuwarden. The Noordelijk Belastingkantoor sends the tax bill for the water authority. The bill you receive from the municipality Leeuwarden is for the costs of sewerage (rioolheffing) and waste processing (afvalstoffenheffing). Everyone who lives in the Netherlands has to pay these taxes, it doesn’t matter if you are a student or not.
Those taxes are probably not included in your monthly rent payments, at least not if you are renting from StudentStay. Perhaps there’s an advanced payment in your rent for utility costs such as gas, water, electricity and internet, but the municipal taxes are not included in your monthly rent. Check your contract or ask your landlord about these taxes.
If you live with more persons in your house, the tenant who is registered first in the municipal database on that address (or the oldest in age) is the main user and receives the tax bill. He or she, and only he or she, is obligated to pay the tax bill. Of course you can all pay a part of the bill, but this is between yourselves. The one who receives the bill must pay it.