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.
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
Anyone who discharges wastewater into a body of water is liable to pay the levy.
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.
The processing time depends on the quality and scope of the applications and documents submitted.
The tax return must be submitted by March 31 of the year following the assessment period at the latest.
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
The text was automatically translated based on the German content.
The text was automatically translated based on the German content.
Lower Saxony Ministry for the Environment, Energy, Building and Climate Protection
- As a rule, the lower water authorities are responsible for collecting the wastewater levy: districts, independent and large independent cities, Hannover region
- In certain cases, the Lower Saxony State Agency for Water Management, Coastal Defence and Nature Conservation (NLWKN) is responsible for collecting the water abstraction charge
Responsibility lies with the district and the independent city.
