NETHERLANDS Law and Practice Contributed by: Guido Koop, Jan de Heer and Nanne Kusters, Loyens & Loeff
6. Corporate Liability 6.1 Liability for Environmental Damage or Breaches of Environmental Law General civil liability is assumed for any person caus- ing damage through a breach of environmental law. This general liability is supplemented in specific topi- cal rules, such as for asbestos, soil contamination or hazardous substances. No specific rules apply for corporate entities. With respect to administrative or criminal fines, the type and size of the offender can be relevant, as the proportionality of the punishment can be connected to the size/entity of a company (eg, big corporations are subject to higher fines than a local shopkeeper). 6.2 Environmental Taxes In the Netherlands, several types of taxes are in place in order to meet the objectives set out in the Dutch climate policy and legislation. These taxes generally aim to discourage the use of (energy) resources. Taxes on Energy Users of natural (compressed) gas pay energy tax for every cubic metre of natural (compressed) gas used. Users of electricity pay energy tax for every kWh used. Energy taxes are charged by the energy suppliers, which in turn pay the energy taxes to the tax authori- ties. It is possible to claim back energy taxes under certain conditions, such as if the natural (compressed) gas or electricity is used to generate electricity. A tax reduction applies to the natural (compressed) gas or electricity that is necessary to fulfil the basic needs of the user. Furthermore, an exemption applies for legal entities and natural persons who generate electricity for their own use by means of renewable sources. Taxes on Greenhouse Gases (GHGs) A GHG tax was introduced in the Netherlands on 1 January 2021, with all sites that fall under the Euro- pean Emissions Trading System (EU ETS) being subject to such tax. Waste incineration plants and industrial businesses emitting significant volumes of nitrous oxide are also affected by this tax. The carbon tax does not apply to certain applications, such as
the capture and storage of CO₂. As part of the Tax Plan 2023, the part of the emissions that are currently exempt will be reduced, meaning that industrial busi- nesses that emit too much CO₂ will pay more taxes than they currently do. Taxes on Tap Water In the Netherlands, taxes apply to the use of tap water for the first 300 cubic metres used. These taxes are charged by the water suppliers, which in turn pay the taxes to the tax authority. Taxes on Waste Companies in the Netherlands with a waste incinera- tor must pay waste tax of EUR39.70 for every 1,000 kg of incinerated waste, and must report the total amount of incinerated waste to the tax authorities in their year- ly tax return declaration. Companies transporting their waste to foreign countries to have it dumped or incin- erated also face taxes. In that way, an equal system applies to all waste that was produced in the Nether- lands, regardless of where it will be processed. With these taxes, the government encourages businesses to recycle materials instead of incinerating them. Flight Taxes Since 1 January 2021, a national flight tax applies to all individual passengers departing from a Dutch air- port. The flight tax currently amounts to EUR26.43 per flight, with the aim of encouraging individuals to make environment-conscious decisions, and to enhance sustainability in the aviation sector by reducing the CO₂ deposition. Transfer passengers are currently exempt from the flight tax. Municipal and Other Local Taxes Municipalities and (local) water authorities generally also levy certain waste and water taxes, the rate and base of which differ per municipality and local water authority. 6.3 Incentives, Exemptions and Penalties There are certain tax incentives that allow for an addi- tional deduction of up to 45% if an investment is made in certain qualifying energy or environmentally friendly assets. The qualifying assets are listed exhaustively each year on specific lists. Accelerated depreciation is also possible for specific assets. To qualify for the
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