{"id":87526,"date":"2023-11-03T15:32:34","date_gmt":"2023-11-03T14:32:34","guid":{"rendered":"https:\/\/packaging-journal.de\/?p=87526"},"modified":"2026-02-03T17:42:05","modified_gmt":"2026-02-03T16:42:05","slug":"duh-legal-opinion-on-packaging-tax","status":"publish","type":"post","link":"https:\/\/packaging-journal.de\/en\/duh-rechtsgutachten-verpackungssteuer\/","title":{"rendered":"DUH presents legal opinion on municipal packaging tax"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

A municipal packaging tax does not legally conflict with the national single-use plastic fund and can be introduced by local authorities without hesitation. This is the conclusion of a legal opinion commissioned by Deutsche Umwelthilfe (DUH).<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

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.<\/strong><\/p>

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<\/strong> 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.<\/p>

\"\"<\/a><\/div><\/div>

\u201eOur 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 T\u00fcbingen, municipal taxes also apply to single-use packaging made of cardboard or other materials<\/strong> 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.\u201c<\/p>

Barbara Metz,<\/strong> DUH Federal Managing Director<\/p><\/blockquote>

A DUH survey shows the great interest of cities in a local packaging tax<\/strong>. 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<\/a> the DUH is now delivering. <\/p>

Source<\/em>German Environmental Aid<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

DUH - More news<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t
\"\"<\/div><\/a>\n\t\t\t\t
\n\t\t\t\t

\n\t\t\t\n\t\t\t\tReusable Innovation Award 2025: these are the winners\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
\n\t\t\tThis year, Deutsche Umwelthilfe (DUH) and the Stiftung Initiative Mehrweg award the Reusable Innovation Prize to four outstanding reusable projects from Verallia, Ardagh, Circujar and Sea Me.\t\t<\/div>\n\t\t\n\t\t\n\t\t\tRead more \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t
\"\"<\/div><\/a>\n\t\t\t\t
\n\t\t\t\t

\n\t\t\t\n\t\t\t\tPackaging check: Too much packaging waste in supermarkets\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
\n\t\t\tThe fourth packaging check by Deutsche Umwelthilfe (DUH) shows that discounters and supermarkets continue to offer too much food in disposable packaging.\t\t<\/div>\n\t\t\n\t\t\n\t\t\tRead more \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t
\"Packaging<\/div><\/a>\n\t\t\t\t
\n\t\t\t\t

\n\t\t\t\n\t\t\t\tDUH wins lawsuits against fast food outlets\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
\n\t\t\tFollowing complaints by DUH, regional courts confirm that tested branches of Nordsee, Burgermeister, Subway and Burger King must introduce or improve a reusable offer.\t\t<\/div>\n\t\t\n\t\t\n\t\t\tRead more \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t
\"\"<\/div><\/a>\n\t\t\t\t
\n\t\t\t\t

\n\t\t\t\n\t\t\t\tBavaria wants to ban municipal packaging tax\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
\n\t\t\tThe Bavarian state government has announced that it will present a law prohibiting cities and municipalities from introducing their own packaging taxes. This is in response to municipal initiatives such as the one in Augsburg. Environmental organisations have sharply criticised the plan.\t\t<\/div>\n\t\t\n\t\t\n\t\t\tRead more \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t
\"Tomra<\/div><\/a>\n\t\t\t\t
\n\t\t\t\t

\n\t\t\t\n\t\t\t\tTomra launches pilot project in Berlin\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
\n\t\t\tTomra is launching a pilot project in selected Rewe stores in Berlin together with Deutsche Umwelthilfe: For the first time, reusable coffee cups can be returned via deposit machines.\t\t<\/div>\n\t\t\n\t\t\n\t\t\tRead more \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t
\"DUH<\/div><\/a>\n\t\t\t\t
\n\t\t\t\t

\n\t\t\t\n\t\t\t\t120 cities signal interest in packaging tax\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
\n\t\t\tAccording to surveys conducted by Deutsche Umwelthilfe (DUH), 120 cities are interested in introducing a one-way packaging tax.\t\t<\/div>\n\t\t\n\t\t\n\t\t\tRead more \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"A municipal packaging tax does not legally conflict with the national single-use plastic fund and can be introduced by local authorities without hesitation. This is the conclusion of a legal opinion commissioned by Deutsche Umwelthilfe (DUH).","protected":false},"author":20,"featured_media":44126,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_acf_changed":false,"__cvm_playback_settings":[],"__cvm_video_id":"","rank_math_description":"Eine kommunale Verpackungssteuer steht dem nationalen Einwegkunststofffonds rechtlich nicht entgegen, so ein von der DUH in Auftrag gegebenes Rechtsgutachten.","rank_math_focus_keyword":"DUH","rank_math_title":"","csco_display_header_overlay":false,"csco_singular_sidebar":"","csco_page_header_type":"","csco_page_load_nextpost":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[22],"tags":[65,59615,59298,61143,32],"class_list":{"0":"post-87526","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-packmittel-und-packstoffe","8":"tag-abfalltechnik-und-recycling","9":"tag-deutsche-umwelthilfe","10":"tag-duh","11":"tag-layoutarchiv","12":"tag-packmittel-und-packstoffe","13":"cs-entry","14":"cs-video-wrap"},"acf":[],"vimeo_video":null,"_links":{"self":[{"href":"https:\/\/packaging-journal.de\/en\/wp-json\/wp\/v2\/posts\/87526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/packaging-journal.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/packaging-journal.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/packaging-journal.de\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/packaging-journal.de\/en\/wp-json\/wp\/v2\/comments?post=87526"}],"version-history":[{"count":0,"href":"https:\/\/packaging-journal.de\/en\/wp-json\/wp\/v2\/posts\/87526\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/packaging-journal.de\/en\/wp-json\/wp\/v2\/media\/44126"}],"wp:attachment":[{"href":"https:\/\/packaging-journal.de\/en\/wp-json\/wp\/v2\/media?parent=87526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/packaging-journal.de\/en\/wp-json\/wp\/v2\/categories?post=87526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/packaging-journal.de\/en\/wp-json\/wp\/v2\/tags?post=87526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}