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Description of the
Please note the changes introduced by the 2025 amendment to the BayWG. The BayAbwAG has been repealed. Since 1 January 2026, the provisions of state law have been incorporated into Articles 82–93 of the BayWG.
For the 2025 tax year, the BayAbwAG and the VwVBayAbwAG apply in the version valid until 31 December 2025. For this reason, the forms will continue to be made available.
If in doubt, please contact the district administrative authority.
The small-scale discharger levy (wastewater levy) is payable to the local authority for small-scale discharges of domestic wastewater up to 8 m³/d where the wastewater is discharged directly into a body of water or allowed to percolate into the ground, provided that the wastewater is discharged into a watercourse without first being treated at a wastewater treatment plant, or the sewage sludge is not disposed of properly. The charge can generally be passed on to the polluter.
Under the Federal Wastewater Charges Act and the Bavarian Water Act (BayWG), local authorities are obliged to pay a wastewater charge to the state on behalf of small dischargers. ‘Small dischargers’ are defined as households that discharge or allow less than 8 m³ of wastewater per day to seep into a body of water. The law grants municipalities liable for the levy the option of passing the wastewater levy on to property owners.
The levy is determined by a notice.
Small-scale discharges are exempt from the charge if the effluent has been treated in a small-scale sewage treatment plant constructed in accordance with generally accepted technical standards and the proper disposal of the sewage sludge is ensured.
Costs
The amount of the charge depends on the number of residents on the property.Legal basis
- Section 8 of the Act on Charges for the Discharge of Wastewater into Water Bodies (Wastewater Charges Act – AbwAG)
Flat-rate charges for small discharges of domestic wastewater and similar wastewater
- Section 7 of the Bavarian Act Implementing the Wastewater Charges Act (BayAbwAG)
Please note: This provision now applies only to charges up to and including the 2025 charging year. From the 2026 charging year onwards, Article 87 of the Bavarian Water Act (BayWG) applies. Charge for small dischargers
- Section 9(2) of the Act on Charges for the Discharge of Wastewater into Water Bodies (Wastewater Charges Act – AbwAG)
Tax liability, tax rate
- Section 8(1) and (3) of the Bavarian Act Implementing the Wastewater Charges Act (BayAbwAG)
Please note: This provision now applies only to tax returns up to and including the 2025 tax year. From the 2026 tax year onwards, Article 88 of the Bavarian Water Act (BayWG) applies. Tax liability for third parties; pass-through provisions.
- Section 8 of the Act on Charges for the Discharge of Wastewater into Water Bodies (Wastewater Charges Act – AbwAG)
Legal remedy
(Optional) appeal procedure