Abwasserabgabe entrichten und Verrechnung beantragen

• § 1 in Verbindung mit § 9 Absatz 1 Abwasserabgabengesetz (AbwAG) – Abgabepflicht
• § 3 AbwAG) und Anlage zu § 3 – Bewertungsgrundlage
• §10 Sächsisches Ausführungsgesetz zum Abwasserabgabengesetz (SächsAbwAG) – Erklärungspflicht
• §10 Absatz 3 oder 4 AbwAG in Verbindung mit § 9 SächsAbwAG – Verrechnung
• Verwaltungsvorschrift zur Erhebung der Abwasserabgabe und Bekanntgabe der amtlichen Vordrucke (VwV Abwasserabgabe)
• § 11 SächsAbwAG in Verbindung mit § 109 Absatz 1 Nummer 2 SächsWG – Zuständigkeit der Oberen Wasserbehörde

If you discharge wastewater (sewage and rainwater) into a surface water body or into groundwater, you must pay a wastewater fee. The wastewater fee is generally based on the harmfulness of the wastewater, which is determined according to individual criteria.

Are you building or expanding wastewater treatment plants?

The expenses incurred by you can be offset against the waste water levy you paid for the discharges concerned in the previous three calendar years. Prerequisite: The plant operation can be expected to

• a 20 percent reduction in the load of a fee-relevant parameter in the waste water stream to be treated
• a reduction in the total pollutant load

This also applies to the construction of so-called influent plants, provided that an overall reduction in the pollutant load discharged is to be expected.

The documents to be submitted vary depending on the form. Please refer to the respective forms for the required documents.

Anyone who discharges waste water into a body of water within the meaning of section 3 numbers 1 to 3 of the Water Resources Act (Wasserhaushaltsgesetz/(WHG)) is liable to pay the fee.

Excluded from this are dischargers who discharge less than 8 m³ per day of waste water from households and similar waste water, in which case the public corporation responsible for waste water disposal is liable to pay the fee.

The prerequisite for an application for offsetting in accordance with § 10 paragraph 3 of the Waste Water Fee Act (Abwasserabgabengesetz/(AbwAG)) is that there is an obligation to pay the waste water fee and that the following conditions are met:

• Expenditure on the construction or extension of the waste water treatment plant
• 20% reduction in the load of a fee-relevant parameter (listed in the annex to AbwAG) in the waste water stream to be treated
• Reduction of the total pollutant load discharged into the watercourse

The prerequisite for an application for offsetting under Article 10(4) AbwAG is that there is an obligation to pay the waste water fee and that the following conditions are met:

• Expenditure on the construction of facilities which convey the waste water of existing discharges to a waste water treatment plant
• Reduction of the total pollutant load discharged

• Amount of the levy: EUR 35.79 per loss unit
• for the settlement application: none

Note: Both the wastewater levy procedure and the appeal procedure are free of charge.

Pay wastewater fee

Please submit the relevant forms and applications to the Saxony Regional Directorate (Landesdirektion Sachsen). Use the online service in Amt24 (see -> Online application and forms).

• The responsible office will check your fee declaration and determine the fee amount.
• Additional applications / declarations submitted (e.g. for offsetting and/or reduction / replacement declarations, etc.) will be taken into account in the determination.
• You will receive a written notice of the amount of the fee for the respective assessment period.

Requesting a set-off

You can apply for offsetting online via Amt24 (see -> Online application and forms) or the relevant form for offsetting. Please also submit the required documents.

The wastewater fee will then be offset by means of an offsetting notice.

If you cannot use the online services, the relevant forms are available on this page. Submit the signed application together with the required documents in paper form to the competent authority.

• Submission of the declaration: by 31.03. of the year following the assessment period (calendar year)
• Substitute declaration: by 30.11. for the following assessment year (cut-off period)
• Reduction declaration: two weeks before the requested period
• Assessment period: maximum of 3 previous calendar years (at the latest by the end of 4 years after commissioning)

For all other deadlines, please refer to the respective forms.

Objection (details in the decision)