Packaging tax in Tübingen is not unconstitutional

According to the decision of the Federal Constitutional Court, the decisive basis for the packaging tax is that it only affects disposable packaging that is used when serving food and drinks for immediate consumption on site. This regulation is aimed in particular at packaging that often ends up as waste directly in Tübingen, for example fast food dishes such as burgers or kebabs. As such food is usually consumed before leaving the city centre, the city is permitted to levy the tax on local snack bars and fast food restaurants. However, packaging for leftover food, such as trays from restaurants, is not subject to this regulation.

No insolvencies due to packaging tax

The decision also made it clear that the tax does not infringe on the operators' freedom of occupation. The amount of 50 cents per package is considered proportionate and is unlikely to drive any economically sound business into insolvency. This assessment is confirmed by previous experience: The court has no evidence that the introduction of the tax would have led to a wave of insolvencies. The city of Tübingen has been levying this tax since the beginning of 2022 and limits it to disposable packaging, regardless of the material used. Reusable containers and cups are exempt from the tax. 

The fast food giant McDonald's expressed its disappointment at the decision from Karlsruhe. Such localised solutions and individual municipal packaging taxes are difficult to implement for companies with a nationwide presence, the company explained in writing. They would lead to disproportionate bureaucracy and deprive the catering industry of much-needed planning security in a difficult economic phase.