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Municipal Packaging Tax

Municipalities and cities across Germany face the decision of introducing a municipal packaging tax. But which legal framework applies, and what does this mean for companies? Our leaflet provides an overview.

In 2022, the city of Tübingen introduced a packaging tax on non-reusable packaging for food and drinks as well as on disposable tableware and cutlery (so-called to-go products). The tax is to be paid by the end-seller and is calculated at a fixed rate per product.

Tax is lawful

On November 27, 2024, the Federal Constitutional Court (BVerfG) dismissed the constitutional complaint against the packaging tax statute of the city of Tübingen, declaring municipal packaging taxes lawful.

Consequently, providers of to-go products can expect local taxes on disposable packaging and dishes to be implemented in more municipalities in the future.

Fact paper informs about consequences

Which companies are affected and what potential consequences the municipal packaging tax has for companies can be found in our fact paper on municipal packaging tax:

Fact paper municipal packaging tax (PDF, 203 KB) (only available in German)