The costs for waste collection are currently not considered as household-related services in the tax return. The tax authorities rely on an old ruling by the Cologne Fiscal Court dated 26.1.2011 (4 K 1483/10, EFG 2011 p. 978 no. 11).
The reasoning is said to be that the main service is not performed within the property boundaries of the taxpayers. The actual service is not the collection of the waste, but its subsequent disposal and processing. The emptying and transport of the waste are merely ancillary services. The Münster Fiscal Court has currently confirmed this view but has explicitly allowed an appeal, which is already pending (judgment of 24.2.2022, 6 K 1946/21 E, appeal under VI R 8/22).