Amendment to the Disposable Plastics Fund Act (EWKFondsG)

On May 11, 2023, the German government passed the Single-Use Plastics Fund Act

This transposes a requirement from the EU Single-Use Plastic Products Directive into German law.

The law, which comes into force on 01.01.2024, stipulates that manufacturers subject to the levy who make single-use products commercially available on the German market for the first time must pay a special levy into the Single-Use Plastics Fund.

Based on its Circular Economy Action Plan and its Strategy for Plastics in the Circular Economy, the European Union adopted Directive (EU) 2019/904) on the reduction of the impact of certain plastic products on the environment on June 5, 2019.

This provides for numerous measures to reduce the consumption of certain single-use plastic products, limit the careless disposal of waste in the environment and improve the management of plastic as a resource. The revenue from this fund is received by eligible legal entities under public law. These include, in particular, cities and municipalities, insofar as they provide reimbursable services.

The manufacturers of these single-use plastic products are thus to cover the necessary costs for waste management measures, the cleaning of public spaces and awareness-raising measures.

Manufacturers and importers must pay the levy to the Federal Environment Ministry for the first time in spring 2025, based on the product quantities provided in the calendar year 2024. The amount of the levy is regulated in Section 2 of the Disposable Plastics Fund Ordinance (EWKFondsV). The following levy rates are listed in Section 2 of the Ordinance: Levy rate (euros per kilogram):

- 0.177 € for food containers
- 0.876 € for bags and film packaging
- 0.181 € for non-deposit beverage containers
- 0.001 € for beverage containers with a deposit
- 1,236 € for beverage cups
- 3.801 € for lightweight plastic carrier bags
- 0.061 € for wet wipes
- 4,340 € for balloons
- 8,972 € for tobacco filters (products)

These tax rates to be adopted by the federal government before 31.12.2023 will result in the following additional taxes, for example

- Levy € 0.50 per carton on: Foamed menu box 2-section 200 pieces/carton
- Levy € 2.91 per carton on: micro-perforated bags 15x24+4cm 2,000 pieces/carton
- Charge € 12.38 per carton Cup + lid on: Hard paper coffee-to-go cup 0.2l with PS lid 1000 pieces/carton each
- Charge€ 19.87 per carton on: Shopper carrier bag 25+12x45cm 2000 pieces/carton

These examples are only intended to illustrate the price increase of the products.

Our sales department will be happy to inform you of the relevant charges for your product range in the coming weeks.

You have a legitimate question: I already pay system participation according to the packaging law ("license", "green dot", "yellow bag fees"). Do I still have to pay this?

Yes, because this is not about collecting waste from households, but in public waste bins, on the streets and in the countryside. The fund levy is therefore additional.

Is this all a done deal?

No: various associations and companies have taken legal action against this fund. There are considerable concerns as to whether this fund is legally permissible.

However, as the federal government is implementing the law at extremely short notice, this legal clarification will not be completed before it comes into force.

Manufacturers will therefore levy this rather substantial charge on 01.01.2024 one way or another to avoid having to pay the charge later if it does become legally binding.