Germany's CDU/CSU and SPD push ahead with plastic packaging tax plan

The CDU/CSU and SPD factions in the Bundestag are set to introduce a plastic packaging tax from July 2027, charging 550 euros per tonne of plastic material. The legislation covers plastic packaging, films, and composite containers that contain over five percent plastic, including transport containers, caps, lids and capsules. Tax liability arises at the point of manufacture, distribution or import.

The draft allows for a tax exemption for packaging made from recycled plastic if an application is submitted, and it excludes private individuals from the charge. Officials project that about three million tonnes of plastic packaging could be subject to the tax each year, with an expectation that this amount will fall as companies reduce plastic use. The measure is intended to both lower plastic consumption and generate additional revenue for the federal budget.