In 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.

Citizens - including small dischargers - and indirectly discharging companies only pay the wastewater levy indirectly (via the wastewater charge or via the local authority passing it on). Only companies that have their own wastewater treatment plant and discharge wastewater pay a wastewater levy directly to the state.