Einzelabgaben

Einzelabgaben is a term used in German public finance and administrative law to denote charges that are levied on individual subjects rather than on groups or categories. The term emphasizes that the payer is identified personally (natural person or business) and that the amount or basis of the charge is tied to the individual’s use of a service or to specific personal attributes or property.

Legal basis: Abgaben are compulsory charges by public authorities. Einzelabgaben are typically established by law or administrative regulation and are collected by municipalities, states, or other public bodies. They differ from general or lump-sum charges in that the obligation is tied to a specific payer and a defined service, right, or object.

Characteristics: Einzelabgaben have an explicit amount and are imposed directly on the identified payer. They are usually linked to a concrete service, property, or use case and calculated according to objective criteria. The payer can be a natural person or a legal entity, and the charge can be recurring (for example annually) or one-off.

Examples and scope: Common contexts include municipal waste disposal fees billed to households, water and sewage charges to property owners, and license or permit fees charged to individuals or businesses. Property taxes also illustrate the principle when the levy is tied to the owner or property rather than to a broad group.

Discussion: The concept raises considerations of equity and administrative efficiency. Proponents argue that Einzelabgaben reflect actual consumption or possession, while critics point to potential regressive effects and higher administrative costs. In practice, the term is used variably across jurisdictions and policy areas.

See also: Abgabenordnung; Gebühren; Umlagen.