Wastewater levy; submission of a declaration to determine or apply for offsetting for large-scale discharges and precipitation water

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 The BayAbwAG has been repealed.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.

A wastewater levy is charged for the discharge of wastewater into a body of water or its disposal underground.

The amount of the wastewater levy is based on the harmfulness of the wastewater and is intended to create an incentive for better purification measures.

In principle, anyone who discharges wastewater into a body of water or allows it to seep into the ground is liable to pay wastewater charges. Wastewater is wastewater and rainwater. Charges are incurred for these three areas:

• Levy for large discharges
• Discharge for precipitation water
• Charge for small discharges

The district administrative authorities are responsible for setting the levy.

While the wastewater levy for large discharges and rainwater is part of the operating costs of the municipal wastewater disposal system, the respective municipality is liable to pay the levy for discharges from households of less than 8 m3/d of wastewater per day (small dischargers), which then passes the levy on to the residents concerned by means of the "Abwälzungssatzung" (by-laws) (more on this under "Related topics").

If the levy is not determined on the basis of the notice pursuant to Section 4 (1) to (3) of the Wastewater Levy Act, the party liable to pay the levy must provide the information required for the decision and submit the relevant documents to the competent authority.

Expenses incurred for the construction or expansion of installations or facilities can be offset against the levy if a corresponding declaration is submitted.

The declarations for determining the wastewater levy must be submitted by the operator of a wastewater treatment plant (major discharger) (e.g. companies or municipalities).

An application for offsetting requires that the taxable person has to pay or has already paid a tax in the offsetting period and has incurred expenses.

In the case of a declaration of compliance with lower values compared to the assessment notice, the declaration must be submitted by November 30 before the start of the assessment period (= next calendar year).

If the declaration period is less than one year or in the current year, the declaration must be submitted to the competent district administrative authority at least 2 weeks before the declaration period.

• Applications and declarations in accordance with VwVBayAbwAG

• Art. 9 and 10 Bavarian Act on the Implementation of the Wastewater Charges Act (BayAbwAG)

  Please note: only valid up to and including the 2025 tax year!

• Act on Charges for the Discharge of Wastewater into Waters (Wastewater Charges Act - AbwAG)
• Ordinance on Requirements for the Discharge of Wastewater into Waters (Wastewater Ordinance - AbwV)
• Administrative regulation on the Wastewater Charges Act and the Bavarian Act on the Implementation of the Wastewater Charges Act (VwVBayAbwAG)

The declarations and applications in accordance with the Administrative Regulation on the Wastewater Charges Act and the Bavarian Act on the Implementation of the Wastewater Charges Act (VwVBayAbwAG) can be submitted by the operator of the wastewater treatment plant using the forms provided or via the DABay internet application (see "Online procedure") up to and including the 2025 charge year. Declarations from the submission year 2026 onwards must be submitted in digital form.

The district administrative authority requests the operators of the wastewater treatment plant to submit a declaration via DABay.

The competent district administrative authority then determines the wastewater levy according to the data provided and issues a notice. This is sent to the applicant in writing.

The district administrative authority may consult the responsible water management office (as well as the DABay internet application) and asks them to monitor compliance with the declared values and to report any findings.