Persons concerned

Persons who have an interest in water system management fall into four tax categories: nature, undeveloped land, developed land and residents.

In the categories nature and undeveloped land, the land owner is taxed on the basis of the number of hectares they own. The category nature comprises nature reserves and the category undeveloped land includes agricultural areas, roads and railways. In the category developed land, owners are assessed on the basis of the WOZ value and in the category residents, the main occupant of the accommodation is taxed for their entire household.