Effective 01/01/2024, the Single-Use Plastics Fund Act (Einwegkunststofffondsgesetz, EWKFondsG), based on an EU directive, will come into force. The levy is intended to provide relief for the costs of disposing of single-use plastic waste incurred by (public-law) waste management bodies, such as municipalities. These bodies are then to benefit from the levy accordingly.
The obligation to pay the levy applies to all producers and manufacturers of single-use plastic waste. This may include fillers, sellers, importers, as well as operators of electronic marketplaces that use such packaging. The scope is limited to those who place the relevant packaging on the German market for the first time. The downstream retail sector (sales to end consumers) will therefore generally be less affected.
Companies subject to the levy must report data to the Federal Ministry for the Environment, Nature Conservation, Nuclear Safety and Consumer Protection (BMUV) on single-use plastic products placed on the market or sold for the first time in the previous year (first year: 2024). The first report must be submitted electronically to the BMUV by 15/05/2025 for the 2024 calendar year. For this purpose, the manufacturer must register with the BMUV. The corresponding electronic registration options via an online portal are still being set up.