Wastewater disposal; payment of a small discharger levy
Brief description
According to the German Federal Wastewater Levy Act and the Bavarian Water Act (BayWG), municipalities are obliged to pay a wastewater levy to the state for small dischargers.
Description
Please note the changes due to the BayWG amendment 2025. The BayAbwAG has been repealed. Since 01.01.2026, the state regulations can be found in Art. 82-93 BayWG
The BayAbwAG and the VwVBayAbwAG in the version valid until 31.12.2025 apply for the 2025 levy year. For this reason, the forms will continue to be made available.
If in doubt, please contact the district administrative authority.
The small discharger levy (wastewater levy) must be paid by the municipality for small discharges of domestic wastewater up to 8 m3/d for direct discharge into a body of water or infiltration if the wastewater is discharged into a body of water without treatment in a wastewater treatment plant or if the sewage sludge is not properly disposed of. As a rule, the charge can be passed on to the polluter.
According to the Federal Wastewater Tax Act and the Bavarian Water Act (BayWG), municipalities are obliged to pay a wastewater tax to the state for small dischargers. Households that discharge less than 8 m3 of wastewater per day into a body of water or allow it to seep away are classified as small dischargers. The municipalities liable to pay the levy have been given the option by law to pass on the wastewater levy to the property owners.
The levy is determined by notice.
Small discharges are exempt from the levy if the discharge has been treated in a small sewage treatment plant that has been constructed in accordance with the generally recognized rules of technology and the proper disposal of the sewage sludge is ensured.
Costs
The amount of the levy depends on the number of residents on the property.Legal basis
- § Section 8 Act on Charges for the Discharge of Wastewater into Waters (Wastewater Charges Act - AbwAG)
Flat rate for small discharges of wastewater from households and similar wastewater
- Art. 7 Bavarian Act on the Implementation of the Wastewater Charges Act (BayAbwAG)
Please note here: Provision only applies to levies including levy year 2025. From levy year 2026, Art. 87 BayWG applies. Levy for small dischargers
- § Section 9 (2) of the Act on Charges for the Discharge of Wastewater into Waters (Wastewater Charges Act - AbwAG)
Levy obligation, levy rate
- Art. 8 (1) and (3) of the Bavarian Act on the Implementation of the Wastewater Charges Act (BayAbwAG)
Please note here: Provision only applies to levies including levy year 2025. From levy year 2026, Art. 88 BayWG applies. Levy obligation for third parties, transferability.
- § Section 8 Act on Charges for the Discharge of Wastewater into Waters (Wastewater Charges Act - AbwAG)
Legal remedy
(Optional) appeal procedure