Road construction contributions; levying

Since 01.01.2018, no contributions have been levied in Bavaria to finance the improvement or renewal of local roads, restricted public roads, local thoroughfares and street lighting.


With the Act Amending the Municipal Tax Act of June 26, 2018 (GVBl. No. 12 of June 29, 2018, p. 449 f.), the Bavarian State Parliament repealed the legal bases for the levying of road improvement contributions in Art. 5 Para. 1 Sentence 3 and Art. 5b of the Municipal Tax Act (KAG) with effect from January 1, 2018 and replaced them with a provision in Art. 5 (1) sentence 3 KAG, according to which, as of this date, contributions will no longer be levied for measures to renew and improve local roads, restricted public roads, parts of local thoroughfares under the construction obligation of the municipalities and street lighting (road development contribution measures) (cf. LT-Drs. 17/21586).

This provision applies to cases in which the material contribution obligations had not yet arisen at the time the Act came into force. In order to ensure that contributions can also no longer be levied in cases in which the substantive contribution obligations had arisen at the time the Act came into force but the personal contribution obligations had not yet arisen, accompanying provisions are made in Article 19 (7) KAG. In addition, transitional provisions in Art. 19 (8) KAG solve the problem of dealing with advance payments determined before January 1, 2018.

The right and duty of the municipalities to levy development contributions pursuant to Art. 5a KAG shall remain unaffected by this Act.


Road expansion contributions, similar to development contributions, could reach a sensitive level.

If the levying of contributions leads to particular hardship for the party liable for the contribution - even after the abolition of road expansion contributions as of December 31, 2017 - it is at the obligatory discretion of the municipalities to mitigate this in a socially acceptable manner by means of equitable measures, such as payment in installments, annuitization, deferral or remission. The person liable to pay the contribution can submit an application to his municipality.

The Free State of Bavaria has set up a hardship fund in Art. 19a KAG with a one-off sum of € 50 million to compensate proportionately for certain hardships caused by road expansion contributions levied in the period from January 1, 2014 to December 31, 2017. An independent commission, which is not bound by professional instructions, decided on the granting of benefits. An application for hardship compensation could only be submitted until December 31, 2019.


Responsible for editing:Bayerisches Staatsministerium des Innern, für Sport und Integration

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