Calculating and setting the wastewater levy
In Germany, a wastewater tax is levied on the discharge of wastewater (wastewater and precipitation water) into surface waters or groundwater on the basis of federal and supplementary state law. The wastewater levy is collected by the individual federal states.
Citizens - including small dischargers - and indirectly discharging companies only pay the wastewater levy indirectly (via the wastewater charge or via the local authority passing it on). Only companies that have their own wastewater treatment plant and discharge wastewater pay a wastewater levy directly to the state.
Who should I contact?
Responsibility lies with the district and the independent city.
Requirements
Anyone who discharges wastewater into a body of water is liable to pay the levy.
Applications / forms
The names and designs of the individual forms vary from state to state. Generally speaking, the following declarations/forms are available.
- Declaration of discharge for precipitation water
- Declaration of discharge for small dischargers
- Declaration of monitoring values (§ 6 para. 1 AbwAG)
- Declaration of lower monitoring values (§ 4 Para. 5 AbwAG)
- For industrial dischargers: Application for deduction of preload (§ 4 para. 3 AbwAG)
- If applicable, link to the aforementioned forms: Federal state specific
- Online procedure possible: Federal state specific
Which documents are required?
The required documents vary depending on the wastewater and/or stormwater discharge obligation.
Possible documents required for wastewater:
- Declaration of discharge for small dischargers
- Declaration of monitoring values
- Declaration of lower monitoring values and the resulting measurement results
- For industrial dischargers: Application for deduction of prior pollution
Possible documents required for precipitation water:
- Declaration of discharge for precipitation water
What are the fees?
A levy must be paid to the respective federal state for the discharge of wastewater.
The amount of the levy depends on the number of pollutant units (ZSE) determined and the underlying levy rate.
What deadlines do I have to pay attention to?
The tax return must be submitted by March 31 of the year following the assessment period at the latest.
Processing duration
The processing time depends on the quality and scope of the applications and documents submitted.