Last updated: 1 January 2026
What has happened?
In early 2023, the German legislature adopted the “Single-Use Plastic Fund Act” (Einwegkunststofffondsgesetz (EWKFondsG)). This law requires manufacturers of specific single-use plastic products to cover the costs of waste collection, cleaning up litter resulting from those products and the subsequent transport and treatment of this litter. To this end, a “Single-Use Plastic Levy” (“SUP Levy”) has been introduced. Since 1 January 2024, manufacturers must also register electronically with the German Environment Agency (Umweltbundesamt (UBA)). The actual SUP Levy has been payable since the beginning of 2025.
Which types of single-use plastic products are covered by the EWKFondsG?
The EWKFondsG only applies to the following types of single-use plastic products:
- Food containers, i.e., containers, such as boxes with or without lids, for foodstuffs
- Bags and foil packaging made of flexible material, such as wrappers, with food contents
- Beverage containers with a capacity of up to 3 liters
- Beverage cups, including their caps and lids
- Lightweight plastic carrier bags
- Wet wipes
- Balloons
- Tobacco products with filters, as well as filters intended for use in combination with tobacco products
Note: Since 1 January 2026, fireworks are also covered by the EWKFondsG. Thus, manufacturers of fireworks who started their activities before 1 January 2026 must register with the UBA by 31 December 2026. Furthermore, manufacturers of fireworks must pay the SUP Levy for the first time for the 2027 calendar year.
Which manufacturers does the EWKFondsG apply to?
The EWKFondsG defines a “manufacturer” as any natural or legal person or partnership with legal capacity meeting either of the following criteria:
a) Is established in Germany and, as a producer, filler, seller or importer, makes the above-listed types of single-use plastic products available on the German market for the first time, irrespective of the sales method, including distance selling contracts
b) Is not established within Germany and sells the above-listed types of single-use plastic products directly to private households or other users on a commercial basis by means of distance communication within Germany
What are the most relevant obligations under the EWKFondsG?
- Since 1 January 2024, manufacturers must register electronically with the UBA. Manufacturers that were already active on the German market on that date had to register by 31 December 2024 at the latest.
- Since 1 January 2025, manufacturers must report — by 15 May of each year — electronically to the UBA the type and quantity, in kilograms, of single-use plastic products placed on the market or sold in the preceding calendar year.
- Manufacturers that are not established in Germany must appoint an authorized representative established in Germany. This authorized representative must meet the obligations under the EWKFondsG instead of the actual manufacturer (except for the registration obligation and the reporting obligation mentioned above, which must be fulfilled by the actual manufacturers).
- Since 1 January 2025, operators of an electronic marketplace may only host manufacturers who comply with the registration obligation. The same principle applies to fulfilment service providers.
- Since 1 January 2025, manufacturers must pay an annual SUP Levy. Thus, each year the UBA determines the amount of the SUP Levy to be paid via a written Fee Notice to be issued to each registered manufacturer. The SUP Levy is due, in general, within one month after issuance of the Fee Notice. The first Fee Notices were issued in 2025 with respect to the 2024 calendar year.
- The rates for the SUP Levy imposed on the various products covered by the EWKFondsG are set out in detail by the Single-Use Plastic Fund Ordinance (Einwegkunststofffondsverordnung).
- The UBA may rule on whether a certain product qualifies as a single-use plastic product. Manufacturers may also ask the UBA for this ruling.
- Violations of the EWKFondsG may trigger administrative fines of up to EUR 100 thousand.
Where to seek further help
Baker McKenzie has extensive experience with advising clients on the ever-evolving German packaging law, including the above-noted obligations concerning single-use plastic products. To discuss how your business can best position itself on these issues, please contact one of our team today.
