Legal advice on waste disposal tax for AOW recipients

Questioner

Bottom: AOW recipient with high balance must pay waste tax. High balance (period 2 years): Eneco back, holiday pay and Municipal allowance 1x. Total amount +/-3000 euros. (Got a waiver last year and years before that) An objection to this has already been filed by AOW'er yesterday afternoon. Question for you: does this person have to pay the assessment from the above-mentioned savings? I look forward to hearing from you. Yours faithfully,

Lawyer

Good day. In principle, you pay waste disposal tax if you exceed the permitted capital standard and are therefore not entitled to remission. I cannot indicate whether the tax applies to you. Now that you have filed an objection, you must already pay the waste disposal charges, because filing an objection does not have a suspensive effect. If you are unable to resolve the issue or require further legal assistance, please contact me directly.

Questioner

Thanks for your quick response. It is clear that the waste tax in the event of exceeding the permitted capital standard must be paid by the citizen. In my question I briefly indicated that the principle is this: saving your holiday pay or a refund from Eneco, 1x Municipal allowance for the elderly, over a long period, 2 years in this case, why this savings is seen by the Municipal Tax Authority as a reason to have to pay the assessment. According to the SVB you are allowed to have +/- 5000 euros on your bank account. Is there then a contradiction in the case of the AOW'er? Holiday pay, Eneco refund and Municipal allowance 1x per year, are funds not from income sources, you could say.

Lawyer

The assets that you may retain without paying tax (the levy) are generally lower for municipal taxes and therefore stricter than, for example, the SVB. The components that you declare can then be counted as assets for municipal taxes. There is no conflict for the AOW recipient, because strict (different) rules regarding assets are applied at the SVB. Now that you have filed an objection, I advise you to wait for the decision and take any subsequent steps depending on it. If you wish, you can then contact me directly at a later date.

Questioner

Thank you for your quick response. The AOW'er is my neighbour. I will gladly pass on the advice to her and will contact you if she wishes. Yours faithfully, MCT