Levees are earthen structures that are designed to protect land from flooding and are commonly composed of impervious soils and built on sandy foundations. They are sensitive to an erosion process that is known as piping. After several years of investigation into piping, Sellmeijer proposed design rules by curve fitting results of a numerical model. The design rule are currently applied in the assessment of levees, despite being obtained under the assumption of uniform and homogenous subsoils. Consequently, the design rules seem to be fine for standard consultancy, but it is insufficient for heterogeneous and anisotropic. In this thesis, the effects of anisotropy and heterogeneity are analysed in a elementary and a realistic numerical model study in order to improve the design rule of Sellmeijer. In the elementary study, several aquifers compositions are created by adding an artificial element with a different permeability to the body or by varying the permeability of the body depending on direction. The realistic study is a modification of the elementary study since stratified aquifer compositions have been implemented. After each simulation, the critical head computed in the elementary or realistic composition is compared to the critical head computed with Sellmeijer design rules which requires one calculation value of the bulk permeability. To improve the design rules an alternative method to determine the bulk permeability is proposed that assumes that there is curved or radial flow towards the exit point instead of the Dupuit method which assumes that there is only horizontal flow. As a consequence, the bulk permeability is calculated as the geometric or logarithmic mean of the vertical and horizontal permeability. Based on both studies, it can be concluded that both anisotropy and heterogeneity in the aquifer greatly increase the critical head so that heterogeneous and anisotropic aquifers are significantly more resistant to piping. In some cases, the aquifer can withstand a 45% higher water level. Furthermore, Sellmeijer’s design rules more accurately approach the heterogeneous and anisotropic aquifer, if the bulk permeability is determined with the new approach.