Charging and setting water withdrawal fees

There is no standardized procedure for the federal states, as this depends on the specific legal requirements and structures in the individual states.

• Authority explains the water abstraction charge procedure to the user and refers to the electronic declaration
• User creates an account for the specialist procedure eWaCent and carries out certification
• Authority sets up account (activation + notification by email)
• User submits declaration on the previous year's water volume, the forecast for the current year and the data and documents for billing by 01.03,
• Authority checks the declaration; requests additional documents if necessary
• User submits additional documents
• Authority checks the subsequently submitted documents
• Authority calculates the fee on the basis of the checked declaration and any subsequently submitted documents
• User receives notification of water abstraction charge
• User pays the water abstraction fee

The responsible body is determined by the regulations of the individual federal states.

Responsibility lies with the Struktur- und Genehmigungsdirektion Nord and Struktur- und Genehmigungsdirektion Süd.

There must be a payment obligation for the water abstraction fee and a water protection measure(s) must be implemented.

• The person liable for payment is the person who holds the permit at the time of a water withdrawal requiring a permit or who withdraws water without the required permit.
• De minimis limits: Groundwater 10,000 m³ per year, surface water 20,000 m³ per year
• Exceptional circumstances in which no charge is levied for abstraction (regulated conclusively in § 1 Para. 2 Nos. 1 to 12 LWEntG)

In accordance with § 4 LWEntG, expenses for

• Efficiency analyses,
• structural measures or
• cooperation measures

can be applied for. The offsetting application can only be submitted together with the declaration of withdrawal quantities by March 1st; the expenses and the fee to be offset must originate from the same year.

1. efficiency analyses

• Preparation of the efficiency analysis after prior approval by the higher water authority for a measure that is suitable for reducing the heat load discharged into the water body

2. construction measures

• Construction or extension of facilities
• Recognition of the eligibility of the construction measure by the higher water authority on the basis of an efficiency analysis

Up to 25% of the water abstraction fee can be offset in each case. The corresponding payment receipts must be submitted as proof of the expenses incurred. Offsetting can only be applied for the same construction measure over a period of 3 consecutive years.

3. cooperation measures

• Cooperation agreement between a water supplier (= party liable for payment) and a farmer or
• Cooperation agreement between a beverage-producing company (= party liable for payment) and a farmer
• the cooperation measure must have been assessed by the Dienstleistungszentrum Ländlicher Raum (DLR) as "serving water protection"
• the measure must not be based on a legal obligation (measures that the farmer is already obliged to take due to legal requirements such as fertilizer, plant protection and water protection area regulations; Federal Soil Protection and Nature Conservation Act)
• Proof that the party liable for payment has paid the cooperation partner
• Declaration by the party liable for payment that the measure was actually implemented by the farmer

50% of the expenses can be offset.

There is no uniform regulation in the federal states in which the water abstraction charge is levied.

• Submission of the declaration via the electronic application "eWaCent" by March 1. The declaration must include the quantities of water withdrawn in the previous year, a forecast of the expected withdrawal quantities in the current year and the necessary data on the measure to be offset. (e.g: Name of the measure, costs of the measure, recognition of the measure if applicable)
• Submission of required billing documents, such as invoices, payment receipts
• Proof of the high efficiency of the CHP plants
• For gravel companies: Information on the tons of material sold in the assessment period and proof of this. (e.g.: annual audit by an auditor)

The amount of the charge is generally based on the medium from which the water was taken (groundwater or surface water), the amount of water and the rate of charge to be applied in each case.

Charge rates in Rhineland-Palatinate

• Groundwater 6.0 cents per cubic meter
• Surface waters 2.4 cents per cubic meter
• 0.9 cents per cubic meter for withdrawals for the exclusive use of cooling water (once-through cooling) or for the extraction/processing of mineral resources (e.g. gravel washing), if the water is returned directly to a body of water
• 0.5 cents per cubic meter for withdrawals for once-through cooling when operating highly efficient combined heat and power plants, provided they use exclusively renewable energy sources, natural gas or waste materials (eco-bonus discount).

Notification of the previous year's water volume, the forecast for the current year and the billing measures by March 1 at the latest.

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

For assessment notices:

• The processing time is generally 3 months.
• Processing time may depend on when additional documents are submitted
• Assessment period: 3 years

For advance payment notices:

• Processing of the notices should be completed by May 31 due to the legally fixed due date of the advance payment on July 1.

• State law on the levying of charges for the abstraction of water from bodies of water (LWEntG)
• Fiscal Code (AO)

• Form name: Declaration of submission
• Online procedure possible: yes, mandatory
• Written form required: no
• Personal appearance required: no

• Further information on water abstraction charges

05.10.2020