We studied an experimental horizontal subsurface-flow planted sand filter in Kodijärve, Estonia. We measured the microbial biomass, nitrogen immobilization, potential nitrification, soil respiration, multiple carbon source utilization patterns of the microbial consortia of the soil samples, the carbon, nitrogen, and phosphorus content of the soil samples, the water quality and physicochemical indicators in water sampling wells as well as emissions of CO2, N2, NO2, and CH4 from the two beds (the dry bed and the wet bed) in the wetland. The potential nitrification of the upper layer of the dry bed could not be attributed primarily to autotrophic nitrification, or the nitrifying bacteria in this layer could be facultative heterotrophs, whereas autotrophic nitrification is predominant in the upper layer of the wet bed. It also was found that changing aeration conditions in the lower layer of the dry bed have resulted in a lower diversity of the microbial community and led to a relative depletion of easily degradable soil carbon resources.