- Germany has postponed the implementation of its single-use plastics tax until January 1, 2025.
- The delay aligns with the country’s single-use plastic fund law, which is modeled after the EU’s Single-Use Plastics Directive.
- Businesses will be taxed on specific plastic items such as food containers, cups, wet wipes, bags, and balloons.
- Businesses are required to report their usage of these items annually and calculate the corresponding taxes.
- The proposed tax rates vary for different items, with wet wipes set at €0.06 per kilogram and single-use plastic beverage cups at €24.50 per kilogram.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.