EU Plastic Tax as tax measure of the EU Green Deal – A new (indirect) tax or levy?

dated July 2023

In order to meet the climate targets set within the Paris Agreement, the Euratom decision of December 14, 2020, introduced a “new plastic tax” to be paid by EU Member States on non-recycled plastic packaging waste. The relevant parameters of the plastic tax can be determined individually by the EU Member States. Germany, for example, now provides for a levy, not a tax, on certain single-use plastic-containing products and reporting obligations for certain entrepreneurs from 2024 onwards when the Single-Use Plastics Fund Act (EWKFondsG) came into force in mid-May 2023.

Goal of the European commission is by implementing the plastic tax to create another tool to stop climate change, combat dwindling, biodiversity and minimize pollution. Furthermore it should be used to reduce the debt from the Covid 19 pandemic in long-term.

Environmental Thinking

The booklet informs you about the current status of the EU Plastic Tax in 20 European countries.

79 pages, 1st edition

Order publication (PDF) free of charge »

Since January 2021, the European Union (EU) has already imposed the plastic levy on non-recycled plastic packaging waste. This is one of several tax reforms under the EU Green Deal. The EU Green Deal is a package of policy initiatives designed to achieve climate neutrality till 2050. Instruments to achieve climate neutrality by 2050 includes EU emissions trading, Carbon Border Adjustment Mechanisms (CBMA), Energy Taxation Directive, but also the taxation of plastic waste. In addition the goal is to promote more efficient use of resources and create a clean transition to a circular economy.

Current status of Plastic Tax in selected countries

Disclaimer

The information at the state of September 2022 with an update from July 2023 used in the overview is not all-inclusive as it is for general information purposes and does not relate to the specific situation of any individual or legal entity.

The content of these information is a general and rough one and is limited to relevant, current valid national law. This overview does not render advice on tax law. Over time, revisions of rules, jurisdiction, administrative directives, official statements of the competent tax authorities and its interpretation might occur that might influence the contents of this overview.

The overview does not constitute business, financial, legal or tax advice or information, nor can it replace such advice or information. The content may therefore in no way be construed as advice, nor as a legally binding offer directed towards it, even tacitly, as we merely reflect our subjective opinion by means of the published overview.

Rödl & Partner accepts no responsibility for decisions made by the user on the basis of this information. Although we take the greatest possible care in selecting the information offered, we do not guarantee or warrant the accuracy, timeliness and completeness of the presentation.