Following in the footsteps of countries such as Spain and the United Kingdom, Germany is now also introducing a ‘plastics tax’ of its own. The German Single-Use Plastics Fund Act, which was passed in May 2023 and implements Article 8, 1-7 of the Single-use Plastics Directive into German law, created the legal basis for the implementation of the single-use plastic fund by the Federal Environment Agency, or UBA. To that end, the Bundestag passed the single-use plastic fund regulation yesterday evening.
The new regulation determines the levy rates and the payment system for the single-use plastic fund. Manufacturers of specified single-use plastic products will pay a levy into the fund to support the public sector in combating environmental waste. The UBA will administrate the fund and allocate the money to the municipalities. The UBA is currently developing the necessary databases to process the single-use plastic fund. The plastics tax will be introduced on 1 January 2024 and be payable for the first time in 2025. Registration of manufacturers and beneficiaries is scheduled to start on January 1, 2024. Companies must report the extent to which they are liable to payment of the levy, through submission of a declaration stating the single-use plastic products made available or sold on the market in the previous year, broken down by type and mass, in kilograms - for the first time, as of 01.01.2024. The report must be submitted by 15.05.2025. An exception applies to manufacturers who distributed less than 100 kg of the products in question, or only deposit bottles for the first time in the previous year. Deliberate or negligent Violations of registration or reporting obligations, whether deliberate or due to negligence are administrative offenses punishable by a fine up to €100,000.
"Cigarette butts, to-go cups and disposable food containers end up on roadsides, in our parks and forests far too often and are an expression of the pollution crisis. The costs for cleaning and disposal of carelessly thrown away plastic have so far been borne by the general public,” said
Federal Environment Minister Steffi Lemke. “That will change from 2024. Anyone who bases their business on bringing disposable plastic products onto the market will then contribute to the municipalities' collection and cleaning costs. With the regulation, we are now also creating the necessary legal certainty for all those affected."
The following taxes, based on calculations of the actual costs of clean-up, are due for each kilogram of products placed on the market:
- Tobacco filter: 8.972 euros per kilogram
- To-go beverage cups: 1.236 euros per kilogram
- To-go food containers: 0.177 euros per kilogram
- Bags and foil packaging: 0.876 euros per kilogram
- Beverage containers without a deposit: 0.181 euros per kilogram
- Beverage containers with a deposit: 0.001 euros per kilogram
- Light plastic bags: 3.801 euros per kilogram
- Wet wipes: 0.061 euros per kilogram and
- Balloons: 4.340 euros per kilogram.
The municipalities will receive payments from the fund in proportion to what they are entitled to under a carefully established and administrated points system. Both the tax rates and points system will be reviewed by the federal government every three years in accordance with legal requirements.