DUH presents legal opinion on municipal packaging tax

While manufacturers of single-use plastic products have to pay into a single-use plastic fund, the municipal single-use tax is levied on caterers who serve their food and drinks to consumers. Contrary to what municipal associations claim, therefore does not result in double taxation.

The single-use plastic fund adopted by the German government will apply from January 2024 and is intended to finance the municipal disposal of single-use plastic waste from public spaces. However, the fund will not lead to less single-use plastic being used and disposed of in the environment, as only a few cent amounts have to be paid in per single-use plastic product. For a DUH is therefore calling for a nationwide levy on disposable crockery to achieve a truly effective steering effect of at least 20 cents. Until then, the environmental and consumer protection association is calling on all German cities to introduce municipal one-way taxes and thus increase the pressure on Environment Minister Steffi Lemke.

„Our legal opinion makes it clear that the municipal packaging tax is and remains lawful, even after the single-use plastic fund comes into force next year. This is because it is not only levied and assessed differently, but is also much broader in scope. As in Tübingen, municipal taxes also apply to single-use packaging made of cardboard or other materials and not just for those made of plastic. We also believe that they have a much greater steering effect than the Single-Use Plastic Fund, whose contributions are far too low. We have therefore once again submitted applications to 400 cities and called on them to implement measures to reduce single-use plastic waste. The packaging tax remains the most effective instrument for making low-waste reusable alternatives attractive and counteracting unnecessary mountains of waste.“

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Barbara Metz, DUH Federal Managing Director

A DUH survey shows the great interest of cities in a local packaging tax. The cities of Gummersbach, Constance, Heidelberg, Kaiserslautern and Singen, for example, are considering the introduction of a municipal consumption tax or have already decided to do so. A further 48 cities are undecided and would like more clarity, which the Legal opinion the DUH is now delivering.

SourceGerman Environmental Aid