Initial experience with the Single-Use Plastics Fund Act: what manufacturers should bear in mind

Beverage cups, foil and plastic cigarette filters litter streets, parks and sidewalks. The cleaning costs are borne by the local authorities. The Disposable Plastics Fund Act is intended to relieve them financially. The idea: manufacturers of certain single-use plastic products pay a levy. This flows into a fund that is paid out to the local authorities via a points system. In the long term, however, the intention is for manufacturers to reduce single-use packaging. The problem: so far, the law has mainly led to uncertainty among manufacturers.

The Single-Use Plastics Fund Act (EKWFondsG) has been in force since January 1, 2024. Manufacturers must report single-use plastic products to the Federal Environment Agency (UBA) by June 15, 2025. The products affected are those they made available or sold on the market for the first time in the previous calendar year. In the meantime, the UBA has already issued several classification decisions that are the subject of controversial debate. Enough reason for an initial assessment.

How the Single-Use Plastic Fund Act came about

With the Single-Use Plastics Fund Act, Germany has implemented Directive (EU) 2019/904 on the reduction of the impact of certain plastic products on the environment of June 5, 2019. The aim of the European directive was to reduce the environmental impact of single-use plastic products. The idea of the levy also originated in Brussels. This so-called single-use plastic levy will be paid into a national fund, which will be used in particular to finance the costs of collecting and cleaning plastic waste in public spaces. The fund can also be used to educate the public, collect data and manage the fund. The Federal Environment Agency (UBA) estimates that there are around 55,000 producers worldwide who are required to register, of which around 20 percent are not based in Germany.

All manufacturers of single-use plastic products are affected

The law applies to all manufacturers. This includes not only companies based in Germany, but also foreign companies. The prerequisite is that they make single-use plastic products commercially available on the German market for the first time. Whether they sell their products to other companies (B2B) or directly to consumers (B2C) is irrelevant. It is also irrelevant whether the supply is against payment or free of charge. The only decisive factor is that the product is placed on the market in Germany for the first time and is also intended for use or distribution here. In atypical constellations – such as the sale of empty packaging or the purchase of packaging that is yet to be filled or assembled – a case-by-case legal assessment is required to determine producer responsibility.

Single-use plastic products with a low plastic content are also included

The law covers products that are completely or only partially made of plastic. A small amount of plastic is sufficient. However, only products that are not intended to be reused or refilled are affected. Annex 1 of the law specifies which product types are covered:

• Food containers (especially take-away boxes)
• Bags and film packaging
• Beverage containers up to 3 liters
• Beverage cup including caps and lids
• Lightweight plastic carrier bags
• Wet wipes
• Balloons
• Tobacco products with filters

On January 1, 2026, certain fireworks will be added.

Processing takes place via the DIVID register

The amount of the single-use plastic levy depends on the product type. Section 10 of the Single-Use Plastic Fund Ordinance specifies levy rates for the individual product types. These vary greatly. For example, 17.7 cents are charged for one kilogram of take-away boxes and 3.80 euros for one kilogram of plastic carrier bags.

Manufacturers must register with the Environment Agency on the DIVID platform and use it to report the quantities of products issued once a year. The UBA then sets the levy. The notification requires verification and confirmation by a registered expert within the meaning of the Packaging Act or a registered auditor, tax consultant or sworn accountant.

Registration deadline 2025 extended to June 15, 2025

On February 26, 2025, 17 associations, including the German Chamber of Industry and Commerce (DIHK), wrote to the UBA demanding an extension of the deadline in order to give manufacturers more time for a complete and legally compliant registration. The UBA then extended the deadline for submitting the quantity reports to June 15, 2025. In addition, in 2025 it waives the obligation for external verification and confirmation of the quantity report for 2024. However, the UBA reserves the right to carry out checks in individual cases.

The fund is primarily used to finance cleaning

Public waste management authorities in particular can apply for grants from the Single-Use Plastic Fund to refinance the costs of collection, cleaning and measures to raise public awareness. Eligibility and the scope of reimbursable costs are regulated in Sections 15 et seq. EWKFondsG.

The law still needs to be interpreted in some places

In the first few months, the EWKFondsG initially caused great uncertainty among the manufacturers affected. This is because the new law is still open to interpretation in many areas. It is often unclear which products are subject to the levy in individual cases. However, this is hardly surprising, as administrative practice is still being developed and does not yet provide manufacturers with clear guidelines. However, the UBA’s FAQs on the DIVID website are helpful, as they already contain the first detailed guidelines for action. For more clarity, however, there would need to be established and comprehensive case law.

The UBA’s previous practice is not always comprehensible

The UBA’s previous practice when classifying products and packaging is also not always comprehensible and in some cases contradicts the regulatory intention of the law and the guidelines set by the European legislator. In 2024, for example, the UBA’s decision to impose a levy on fruit yogurt pots was met with sharp criticism from business associations: the UBA had imposed a levy on yogurt pots that were supplied to yogurt manufacturers unfilled and without lids as an industrial preliminary product. In the meantime, the UBA has also classified packaging containing 25g of fruit spread as subject to the levy following protests from the industry concerned. Finally, according to press reports, 500g natural yoghurt pots are apparently also to be subject to the EWKFondsG according to the UBA, although the corresponding ruling by the federal authority has not yet been published.

What manufacturers should do now

Due to the uncertainties, it is all the more important for manufacturers to carry out a careful and case-by-case legal analysis. In view of the current developments and uncertainties, companies should consider whether it is advisable to obtain a classification decision. This would have a binding effect under administrative law. In any case, a risk assessment should be carried out before using this instrument. If the UBA’s decision is detrimental to the manufacturer concerned, the only way to overturn it is by taking legal action. This can be associated with considerable costs.

Distributors of single-use plastic products will presumably weigh up whether it is still worthwhile to continue using plastic in view of the complex reporting obligations and the levy – especially if it only contains a small amount of plastic anyway.