Municipal taxes on room rental?

Questioner

In 2022, the administrative judge determined that there was no question of room rental. On the reference date for determining the rate, I was the only registered and the only user of the property. The administrative judge then ruled that the passages for room rental had been crossed out and that the intended rental relationship was for the entire home. The exemption for paying municipal levies for room rental does not apply. In 2023, the civil court will determine that it is a room rental contract. The fact that the passages for room rental have been crossed out does not mean that it is not room rental. I rent 4 rooms in a 5-room house. I have a non-independent house. I have again filed an objection with the municipal tax authorities and they continue to insist on the provision that I am the sole user and therefore have no room rent. This reasoning is beyond me. When renting a room, the landlord is obliged to pay the municipal taxes. However, that is not happening now and my landlord refuses to pay the taxes. I cannot recover these from her. The reference date of 1 January for the municipal levies on registration in the GBA is plausible. A tenant must register at the address that is the main residence and is given 3 months to do so. If another tenant at my address registers after 1 January, the bill will remain for me. If a room tenant stays elsewhere for 4 days and has the registration at a different residential address, this also ensures that I share the common facilities but cannot recover them. My question is: is this correct? I am a room tenant and have to share my facilities. My landlord has the key to the shared front door and I have a non-independent home. I am a room tenant in civil law. How can this deviate in administrative law on the basis of a reference date only? My landlord will certainly make use of this and enter into a rental agreement as of January 2 and can indicate that registration is not possible. I do have obligations as an independent resident but rights as a room tenant. How is this possible?

Lawyer

It does indeed sound like a complicated situation and I understand your confusion and frustration. The fact that the civil court and the administrative court have a different interpretation of your living situation certainly does not contribute to clarity. The fact that the reference date is important in this case also makes the situation more complex. In general, the person who is registered in the Personal Records Database (BRP, formerly GBA) at a certain address on 1 January must pay the levies (such as waste disposal tax and sewage tax). This is based on the Municipal Act. Whether you are actually a room tenant or the sole occupant of the home is in principle irrelevant. However, you do have the right to object, for example if you disagree with the decision of the municipality. You did this, but were then told that you still have to pay the tax. It seems that in this case there is a lack of communication between the various government institutions and between you and the municipality. It may help to try to improve this communication, for example by requesting a declaration from the civil court stating that you have a room rental contract. You could then use this in further discussions with the municipality. However, given the complexity of the situation and the potential financial implications, I recommend that you seek legal advice from a lawyer or legal expert in administrative law as soon as possible. They can help you determine your rights and obligations in this situation and assist you in any subsequent objection or appeal. ---------------- Stichting Rechtswinkel.nl is a national organization with students and volunteers. The above advice is based on limited information and may be incomplete or even incorrect for your situation. Always consult a lawyer or attorney for your further steps. Read disclaimer: https://rechtswinkel.nl/disclaimer I would like to invite you to rate the above answer so that we can learn from your response.