International Taxation

Germany: New levy for manufacturers on single-use plastics

The German Bundesrat (upper house of parliament) recently agreed on the introduction of a producer levy on single-use plastics in Germany.

The move follows a complete ban of certain disposable plastic products, such as drinking straws and cotton buds, in 2021 and is part of an EU directive to reduce the impact of plastic products on the environment. Anyone who sells disposable packaging in Germany, such as beverage cups, plastic bags, food packaging, but also cigarettes or fireworks, is to pay into a state fund, administered by the Federal Environment Agency, from 1 January 2024.

German Taxand member firm Flick Gocke Schaumburg provides an analysis of the new regulations which can be read in full here.

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