Abwasserabgabe reduzieren

For the discharge of waste water into surface water or groundwater, a wastewater charge is levied in Germany. If certain conditions are met, the waste water levy can be offset against investments made for the implementation of measures.

They discharge wastewater into a body of water and have investments for:

• the construction/extension of waste water treatment plants/rainwater relief plants, or
• the construction/extension of facilities which serve to fulfil the conditions for the exemption from the supply of rainwater, or
• the connection of one waste water treatment plant to another, or
• the connection of small dischargers to a waste water treatment plant

effected?

Then they can offset this against the wastewater charge to be paid or already paid to the respective federal state if all necessary conditions are met. This leads to a reduction in the amount of the levy to be paid or to the reimbursement of any amount of levy already paid.

The expenses incurred may be offset against the total levy due for this plant in the three years preceding the commissioning of the plant. The billing period is determined to the day. Offsetting of the increased part of the waste water charge due to an exceedance of a monitoring value is ruled out. You must apply to the competent authority for the settlement of the expenses incurred on the corresponding forms. The competent authority is happy to help with any questions that arise and, if necessary, demands. further documents or evidence of the clearing measure to

The required documents vary depending on the billing options for wastewater and/or rainwater.

Possible required documentation for waste water:

• Settlement declaration/request for reimbursement according to § 10 Abs. 3 AbwAG -Abwasserbehandlungsanlage – (incl. proof of expenses)
• Settlement declaration/request for reimbursement according to § 10 Abs. 4 AbwAG -Sewage plant, collection channel, small discharge – (incl. proof of expenses)
• Notification of commissioning of a wastewater plant in the case of settlement declarations/request for reimbursement in accordance with § 10 para. 3, 4 AbwAG (incl. proof of expenses)

Possible required documents for rainwater:

• Settlement declaration/request for reimbursement for polluted rainwater (separation sewerage, mixed sewerage) (incl. proof of expenses)

An application for set-off presupposes that the taxpayer has to pay or has already paid a levy during the accounting period and has incurred expenses.

The amount of the chargeable amount depends on the amount of the waste water levy attributable to the billing period and the amount of the expenses. There are no fees/expenses for processing the application.

The processing time depends on the quality and scope of the submitted application and documents.

An objection may be lodged against the waste water tax notice within one month of notification. The objection has no suspensive effect.

• Waste water levy Billing
• investments are affected:
  • the construction/extension of waste water treatment plants/rainwater relief plants, or
  • the construction/extension of facilities which serve to fulfil the conditions for the exemption from the supply of rainwater, or
  • the connection of one waste water treatment plant to another, or
  • the connection of small dischargers to a waste water treatment plant
• Requirements must be met
• country-specific responsibility

The designation and execution of the individual forms differs in the individual federal states. In general terms, there are the following declarations/forms.

• Settlement declaration for waste water
• Declaration of settlement for rainwater