Calculating and setting the wastewater levy
Source: BUS Rheinland-PfalzIn 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.
The state of Rhineland-Palatinate has developed the specialist application "eAbwAG" for the submission of declarations and notifications according to the wastewater levy laws, which has been mandatory since 2016.
The competent authority is determined by the regulations of the individual federal states.
Responsibility in Rhineland-Palatinate lies with the Structural and Approval Directorate North and the Structural and Approval Directorate South.
Anyone who discharges wastewater into a body of water is liable to pay the levy.
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
- User account in the specialist application "eAbwAG" (as this is mandatory to use)
- Applications for exemption from charges for stormwater discharges
- Flowsheet
- Documents on the application for deduction of the previous charge
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.
On request, exemption from charges may be granted for stormwater discharges.
Persons liable to pay the levy for precipitation water and/or small discharges should submit an annual declaration of levy to the competent authority.
- Declarations of monitoring values must be submitted at least 1 month before the start of the assessment period (calendar year)
- Declarations of lower values must be submitted 2 weeks before the requested period
Taxpayers for rainwater and/or small discharges must submit the relevant declarations and associated documents no later than 3 months before the end of the assessment year (calendar year).
The processing time depends on the quality and scope of the applications and documents submitted.
In principle, the processing time is 3 months.
- Processing time may depend on when subsequent documents are submitted
- Determination period: 3 years
- -If no tax assessment can be issued for the current calendar year by 10.12., an advance payment should be determined.
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
Form names:
- Declaration for precipitation water: NW 1, NW2
- Declaration of submission for small dischargers: KE
- Declaration of monitoring values: E 1
- Explanation of lower monitoring levels: E 2
- Request for deduction of previous charge: E 3
Online procedure: yes, mandatory since 2016
Written form required: no
Personal appearance: no
State Office for the Environment
05.10.2020
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