Abwasserabgabe berechnen und festsetzen

Do you discharge wastewater into a body of water? Then you must pay a levy to the respective federal state. You should submit the declarations (forms) required for the assessment of the levy to the competent authority.

A levy is payable for the discharge of wastewater into a body of water. It is levied by the federal states. Wastewater includes both wastewater and rainwater.

The amount of the wastewater levy depends on how harmful the wastewater is to the environment. A flat rate is charged for rainwater and small discharges of wastewater from households.

Anyone who discharges wastewater into a body of water (discharger) is liable to pay the levy. As a rule, these are public bodies (e.g. municipalities, special-purpose associations) that operate the local sewage system and wastewater treatment plants. For small wastewater treatment plants that do not comply with the generally recognized rules of technology, the public corporations are also liable to pay the levy. If rainwater is discharged from paved commercial areas via a non-public sewer system, the discharger is liable to pay the levy.

Documents may be required. Please contact the responsible office.
The required documents vary depending on the wastewater and/or rainwater discharge obligation.

Wastewater:

• Application for consideration of secondary clarification ponds (§ 3 Para. 3 AbwAG in conjunction with § 1 AbwAG M-V)
• Application for consideration of pre-pollution (§ 4 Para. 3 AbwAG)
• Declaration of compliance with lower values (§ 4 Para. 5 AbwAG)
• Declaration of submission for the following year in the cases of § 6 AbwAG
• Declaration of submission in accordance with § 8 Para. 1 AbwAG M-V
• Declaration of submission in the cases of § 9 Para. 2 Sentence 2 AbwAG in conjunction with § 8 AbwAG and §§ 5 and 6 Para. 2 AbwAG M-V

Precipitation water:

• Letter to the responsible water authority
• Declaration of discharge for the discharge of polluted rainwater (Annex 1)
• Application for exemption from charges for the discharge of polluted rainwater (Annex 2)

Offsetting:

• Application for offsetting the wastewater levy in accordance with § 10 para. 3 AbwAG in conjunction with § 7 para. 1 sentence 1 AbwAG M-V
• Application for offsetting the wastewater levy in accordance with § 10 para. 4 AbwAG in conjunction with § 7 para. 1 sentence 1 AbwAG M-V
• Certificate from the project sponsor regarding expenses paid to it for the construction/extension of a wastewater treatment plant

Anyone who discharges wastewater directly into a body of water or groundwater is liable for the wastewater tax.
Anyone who, like most citizens, only discharges into a public sewer system or sewage treatment plant is only indirectly affected and already pays the wastewater levy via the levy on wastewater charges.

The determination is free of administrative charges.

The wastewater levy owed is determined by notice in accordance with the requirements of the water law permit for the discharge of wastewater into a body of water. If the party liable to pay the levy wishes to deviate from this, various applications can be submitted to the competent authority. During the assessment period, the competent authority monitors the wastewater quality of the discharged wastewater. The amount of the wastewater levy owed can be reduced by the person liable to pay the levy if they make structural changes that lead to an improvement in the quality of the wastewater discharged.

• The Mecklenburg-Vorpommern State Office for the Environment, Nature Conservation and Geology is responsible for discharges into waters of the first order and coastal waters (with the exception of small discharges).
• In all other cases, the district councils and mayors of the independent cities are responsible.
• If a party liable to pay the levy intends to offset the levy owed with several assessment authorities, the application must be submitted to the Mecklenburg-Vorpommern State Office for the Environment, Nature Conservation and Geology.

The tax is assessed ex officio after the end of the respective assessment year. The assessment period is four years and begins at the end of the assessment year.

The levy is determined ex officio. The declaration of levy must be submitted by the discharger liable to pay the levy for each assessment year by March 31 of the following year at the latest. The levy is due for payment one month after notification of the assessment notice.

Only in rare cases are citizens directly liable to pay wastewater charges. However, the municipalities and special-purpose associations apportion the wastewater levy they have to pay to their wastewater and rainwater charges. Furthermore, municipalities and special-purpose associations levy the small discharger levy for discharges of less than 8 m³ of wastewater per day in their area of responsibility.

An objection to the determination may be lodged within one month of notification.

A wastewater levy is charged in Germany for the discharge of wastewater (wastewater and rainwater) into surface waters or groundwater.

A selection must be made at this point to determine the office ultimately responsible.

Please select your responsible office. To do this, click on the relevant link for the responsible office. The responsibility is indicated by the first block of digits of the tax number.
If you do not know the tax number, please contact the State Office for the Environment, Nature Conservation and Geology (see below).

The following lower water authorities are not yet connected:

• Number 004 - lower water authority of the state capital Schwerin
• Number 072 - lower water authority of the district of Rostock