New Packaging Implementation Act tightens obligations for companies

First published on November 19, 2025; thoroughly updated

Co-author: Séverine Sieprath, Director of Audit, KPMG AG Wirtschaftsprüfungsgesellschaft

The Packaging Implementation Act (VerpackDG), which aligns German law with the EU Packaging Regulation (PPWR), may enter into force on August 12, 2026, at the same time as the PPWR.

The European Commission has withdrawn its objections to the law

As part of the notification procedure, the European Commission had raised objections to the German law, which it withdrew on May 29, 2026. In doing so, it cleared the way for the Packaging Implementation Act.

Consequently, on June 11, 2026, the Bundestag adopted the federal government’s bill to align packaging law and other areas of law with Regulation (EU) 2025/40, as amended by the Environment Committee. The Bundesrat has placed the bill on its agenda for July 10, 2026.

What does the EU Packaging Regulation cover?

Regardless of the implementing law, the EU Packaging Regulation will apply directly in all member states as of August 12, 2026. It replaces the former Packaging Directive 94/62/EC.

The new regulation contains numerous new provisions covering the entire life cycle of packaging. These include, among other things,

• new definitions of terms, and the resulting legal obligations, such as
• the issuance of a so-called declaration of conformity by the manufacturer,
• new guidelines for reducing packaging waste,
• new guidelines on labeling, marking, and information requirements, as well as
• New limits for PFAS (forever chemicals) in packaging that comes into contact with food.

Key Changes to the PPWR and the Packaging Act

The draft VerpackDG clarifies that Article 3 of the EU Packaging Regulation sets forth all definitions. These generally replace the definitions established in the Packaging Act. In the VerpackDG, the German legislature merely provides supplementary definitions that are necessary for the national implementation of the EU Packaging Directive.

Of particular relevance are the terms “producer” as defined in Art. 3(1)(13) PPWR and “manufacturer” as defined in Article 3(1)(15) of the PPWR, which are open to interpretation and currently cause considerable uncertainty in practice. Companies must promptly assess whether and under what conditions they are to be classified as “producers” or “manufacturers,” along with the resulting obligations. This is because the definitions—as well as some of the resulting legal obligations—will take effect as early as August 12, 2026.

Expansion / Change to the System Participation Requirement in Germany

On the one hand, the obligation to participate in the system will apply to a significantly wider range of packaging. For example, primary production packaging as defined in Article 3(1)(4) of the EU Packaging Directive, as well as (at least partially) transport packaging are now included in the obligation to participate in the system, provided that these typically become waste primarily in private households or at comparable sources of waste.

Because the legislature is expanding the requirement to participate in the system and redefining the term “manufacturer” under the PPWR, the packaging volumes that companies must report in their declaration of completeness may also change. Among others, certified public accountants review and certify the information.

The review of the declaration of completeness will be more extensive

The following points will be given greater attention as part of the review of the 2026 Declaration of Completeness:

• Definition of packaging types, particularly with regard to the obligation to participate in the system
• Changes to Reporting Requirements Before and After August 12, 2026
• Determining the reported quantities before and after August 12, 2026
• Assessment of classification according to the new terminology of the PPWR.

In the future, transport packaging will also be included in the assessment. In addition, all shipping packaging will be subject to participation in the packaging recycling system. This is based on the new catalog of packaging subject to system participation—currently undergoing a consultation process—which was compiled by the Central Packaging Register (ZSVR) in collaboration with GVM Gesellschaft für Verpackungsmarktforschung mbH. Exemptions for certain industries have also been removed from the new catalog published by the Central Packaging Register (ZSVR). Unfortunately, the current draft bill lacks this clarification. The current wording (in our opinion) includes more transport packaging under the system participation requirement than must be reported in the declaration of completeness.

For companies, this results in additional coordination efforts. They must determine on a case-by-case basis,

• which packaging they are actually required to include in the recycling system, and
• what amounts they must report in the declaration of completeness.

It is expected that the Central Packaging Register (ZSVR) will adapt the current audit guidelines regarding the declaration of completeness to the new packaging law. The draft law governing the submission of the declaration of completeness is to be applied for the entire 2026 reporting year. According to the draft law, a separate declaration in accordance with the previous provisions of the Packaging Act (VerpackG) is not required for the period up to August 11, 2026. Instead, companies must conduct the necessary investigations for their declaration of completeness separately according to the applicable time periods (before and after August 12, 2026) and submit them in a single, aggregated declaration of completeness. Consequently, the audit requirement applies only to a declaration of completeness covering the entire 2026 reporting year.

As things stand, the new regulations from the PPWR regarding recyclability, material composition, and other environmental criteria are not (at least for now) included in the mandatory testing requirements.

The National Packaging Registry will be updated in the medium term

The LUCID packaging register, which already exists in Germany, will remain in its current form for the time being. However, the regulations governing the register will be amended to ensure they are as consistent as possible with the other provisions of the EU Packaging Regulation, particularly the definitions. To establish a harmonized register across Europe, the EU Packaging Regulation provides for an implementing act pursuant to Article 44(14), which has not yet been adopted. Once it is adopted, the national register must be adapted within 18 months. Companies should already be assessing whether, for example, the expansion of the obligation to participate in a system and possible changes to manufacturer classification will require adjustments to their registration.

New authorization requirement for manufacturers of packaging not subject to system participation

Manufacturers of packaging not subject to mandatory participation in a packaging system will need a license in the future. They must apply for this authorization from the Central Packaging Register before making such packaging available for the first time within Germany. If a manufacturer has transferred its extended producer responsibility in its own name to another organization authorized for producer responsibility, it does not need its own authorization.

Transitional Provisions for Packaging Subject to System Participation Requirements

A highly contentious issue in practice at present is: How will existing system memberships be handled if, for example, responsibility changes in accordance with the new and already controversial definitions? In this regard, the current transitional provision in the draft Packaging Act (VerpackDG) provides as follows:

“Subject to any contrary agreements under private law, system participations pursuant to Section 7(1), first sentence, in conjunction with paragraph 2 of the Packaging Act, as in effect through August 11, 2026, that were entered into before August 12, 2026, shall continue to apply, but no later than December 31, 2026. .”

The waste management industry, in particular, considers this regulation insufficient and fears that participation in the system will cease for some of the current manufacturers while it will begin for others—who are now, by definition, new manufacturers—but that the latter are not yet aware of this fact and, as a result, no licensing is taking place. This would result in the systems becoming underfunded and could jeopardize the continued existence of the system as a whole.

Impact of the Packaging Implementation Act and the PPWR on Businesses and an Urgent Recommendation

The PPWR and the VerpackDG in Germany entail significant changes that companies should address early on. Effective August 12, 2026, the following points in particular should be noted:

• the new definitions
• the obligation to issue declarations of conformity as a manufacturer
• compliance with new limits

In addition to substantial fines, companies face, in particular, a ban on placing packaging—as well as packaging filled with goods or products—on the market. This applies to all companies that manufacture or produce packaging, and/or that use packaging materials for goods or products and place them on the European market.