Packaging Tax Germany: Potsdam, Tübingen and More

Packaging tax Germany: more cities are introducing local levies on disposable food-service packaging. Potsdam launched its tax on 1 October 2026, while the Märkische Allgemeine Zeitung reports that Rathenow, Nauen and Falkensee in the Havelland district are holding back for now. For restaurant operators and chains, the individual location matters. There is no single nationwide municipal packaging tax.

Packaging tax Germany: How Potsdam applies it

The city’s guidance lists EUR 0.50 per disposable beverage or food package or item of tableware, and EUR 0.20 per disposable cutlery item or set. The final seller is liable. Both takeaway sales and food or drinks for immediate consumption on site can be covered. Material alone does not determine liability.

Reusable packaging and disposable packaging subject to a statutory deposit are excluded. VAT treatment also matters when the cost is passed on: the local tax forms part of the VAT assessment base. It therefore does not automatically mean an exact 50-cent surcharge for every customer. The bylaw, exemptions and the business’s pricing remain relevant.

Tübingen and Konstanz: Established local models

Tübingen has levied its tax since 1 January 2022. The city lists EUR 0.50 net for disposable packaging and tableware, and EUR 0.20 net for cutlery and certain eating aids. Konstanz followed on 1 January 2025, with comparable basic rates and its own local rules.

Germany’s Federal Constitutional Court rejected the constitutional complaint against Tübingen’s bylaw; the decision was published in January 2025. This upheld that model. It does not mean every municipality may introduce the tax irrespective of state legislation: a valid local bylaw and the relevant legal powers are still needed.

Packaging tax Germany: Freiburg changes scope in 2027

Freiburg began taxing certain disposable items on 1 January 2026. On 20 October 2026, its council decided to restrict the tax to disposable cups for drinks and ice cream from 1 January 2027. Operators should prepare the corresponding changes to their till systems. Bavaria takes a different approach: Article 3(3) of its Municipal Charges Act prohibits a municipal packaging tax.

These examples show why a single setup for every branch may be unsuitable. Taxable items, exemptions and reporting procedures can differ. Reusables may reduce disposable packaging use, but businesses also need workable arrangements for issue, returns, washing and cost control.

What food service operators and retailers should check

• Map locations: Record the current bylaw and changes already adopted in each city.
• Classify items: Distinguish cups, trays, cutlery and reusables clearly in the till system.
• Review prices and records: Check VAT treatment, customer information and supporting records with a tax adviser.
• Assess EPR separately: A local tax does not replace packaging obligations. Responsibility for LUCID registration, scheme participation and quantity reporting depends on the supply-chain role, including for service packaging; ZSVR explains the changes.

The Single-Use Plastics Fund levy applies to specified products and legally defined producers. It is not automatically payable by every restaurant. Reusable-offer obligations also require a separate assessment.

ECOPV-EU supports LUCID registration, scheme participation and other EPR obligations. This article provides general information and does not constitute legal or tax advice.

Sources: linked municipal guidance and legislation; MAZ, 10 November 2026. Checked on 13 November 2026.

AI-generated concept illustration of municipal packaging taxes.