Single-Use Plastic Fund Act (EWKFondsG): Manufacturer Obligations

The Single-Use Plastic Fund Act (EWKFondsG) requires manufacturers and importers of certain single-use plastic products (e.g., takeout packaging, beverage cups, or tobacco filters) to pay an annual special levy. The funds collected go into the state Single-Use Plastic Fund to compensate municipalities for cleaning public spaces.

The law transposes the EU Single-Use Plastics Directive into German law. Based on the polluter-pays principle, the costs for the disposal and removal of discarded plastic waste in parks and on streets are shifted from the general public to the distributors. The fund is managed digitally by the Federal Environment Agency (UBA), which distributes the funds to cities and municipalities according to a statutory points system. As of January 1, 2026, fireworks containing plastic components are also subject to this levy.

The fund shifts the financial burden of cleaning up plastic waste in public spaces from taxpayers directly to the responsible market participants. It also creates a strong economic incentive to switch to tax-free reusable systems.

Until now, local governments have covered the cleanup costs for carelessly discarded single-use cups or cigarette butts on their own. The fees are now collected by the UBA, relieving the strain on municipal budgets for emptying public trash cans and for local awareness campaigns. Since the fee is calculated per kilogram of plastic, companies that opt for plastic-free packaging or reusable packaging save money.

The EWKFondsG is based on Article 8 of the EU Single-Use Plastics Directive (EU) 2019/904 on Extended Producer Responsibility (EPR). The law is supplemented by the Single-Use Plastics Ban Regulation and the Single-Use Plastics Labeling Regulation.

The European directive follows a three-step strategy: Single-use plastic items that are particularly harmful to the environment (such as plastic cutlery or cotton swabs with plastic stems) are banned. Permitted single-use items must bear visual warnings regarding proper disposal, and for the remaining mass-produced products, the financial contribution requirement under the EWKFondsG applies. Since these laws complement one another, a product – such as a plastic beverage cup – may be subject to both a labeling requirement and a levy requirement at the same time.

The EWKFondsG has been in effect since January 1, 2024. All affected companies must register on the UBA’s DIVID platform and report the quantities from the previous calendar year by May 15 of each year.

During ongoing operations, billing occurs on a fixed schedule: After the volume report is submitted in May, the UBA calculates the individual tax assessment later in the year. Important for 2026: For quantities placed on the market of 100 kilograms or more per product category, the data must be certified by an independent auditor or expert. A special deadline applies to manufacturers of fireworks: They must register on the DIVID portal by December 31, 2026, at the latest, for the levy obligation effective starting in 2026.

Appendix 1 of the law lists nine specific product groups: food containers, bags/plastic wrap, beverage containers (up to 3 liters), beverage cups, lightweight plastic shopping bags, wet wipes, balloons, tobacco products with filters, and, as of January 1, 2026, fireworks.

The law covers mass-produced items that extremely frequently litter public spaces. Tobacco filters incur the highest fees due to their astronomical quantities. Important: There is a maximum weight limit of 500 grams for bags, plastic wrap, and food containers. Larger packages (e.g., 1-kg bulk packages) are exempt from the special levy. Products made entirely of paper without any plastic coating are also completely exempt from the levy.

Food containers are defined as boxes or trays, with or without lids, that hold ready-to-eat takeout food. The food must be intended to be consumed immediately on-site or as a takeout meal directly from the container.

The food must be ready to eat without cooking, heating, or further preparation. Classic examples include coated fast-food boxes, salad bowls, or sushi packaging. Frozen meals that must first be microwaved are not included. Important: The 500-gram threshold applies here as well – if the contents weigh more than 500 grams, the EWKFondsG requirement does not apply. According to the law, beverage containers, drink cups, and plates are expressly excluded from this category. In borderline cases, we will submit an official classification request on your behalf to the Federal Environment Agency (UBA).

No. The levy applies exclusively to pre-moistened wipes for personal and household care that are intended for private end consumers. Wet wipes intended solely for commercial or medical use are completely exempt from the levy.

Wipes for professional nursing care, disinfectant wipes in hospitals, or industrial cleaning wipes used in trades are not subject to the EWKFondsG. The decisive factors are marketing and intended use. If a manufacturer sells an identical wipe both in supermarkets and in the B2B hospital sector, only the portion sold to private customers is subject to the levy.

Yes, this specific expansion to include fireworks has been in effect since January 1, 2026 – however, no other products will be added beyond that.

All manufacturers and importers of fireworks (categories F1 through F4) with integrated plastic components are now subject to the law. Plastic casings, stands, or fuse covers generate enormous amounts of waste after New Year’s Eve. For this reason, pyrotechnics suppliers are required to register on the Federal Environment Agency’s DIVID portal by December 31, 2026.

Please note the deadlines: Although the registration requirement has been in effect since January 2026, the actual reporting obligation applies only to sales volumes starting January 1, 2027. Consequently, the very first mandatory volume report must be submitted electronically by May 15, 2028. According to the UBA testing guidelines, the total weight of the fireworks article serves as the basis for calculation, not just the weight of the plastic component alone. No additional product groups are planned.