New EU Packaging Regulation and Plastic Tax Pose Challenges for German Businesses

The upcoming EU Packaging and Packaging Waste Regulation (PPWR), set to take effect on August 12, 2026, is expected to significantly impact German companies involved in the packaging value chain. Under the regulation, all businesses — including producers, manufacturers, importers, and distributors — must demonstrate compliance by proving the conformity of their packaging and maintaining detailed technical documentation. This complex set of responsibilities is especially burdensome for companies importing goods from outside the EU and selling them under their own brand because they must navigate different compliance requirements for various packaging types.

Smaller enterprises face additional hurdles as the new rules mandate appointing representatives in EU member states where they lack physical presence, increasing costs and possibly leading to market withdrawal concerns. Moreover, many aspects of the PPWR remain unclear due to pending delegated acts, creating uncertainty for businesses trying to plan compliance and investments. The success of the regulation depends heavily on practical, proportionate, and consistent implementation across Europe, accompanied by timely provision of clear guidelines. To help address these issues, the DIHK will host an event on October 13, 2026, focusing on the practical implications of the PPWR.

Alongside the PPWR, German companies must also prepare for a new plastic tax planned by the coalition parties. According to the draft legislation, plastic packaging and films, including composite materials, will be taxed if their plastic content exceeds five percent. The tax applies to films, transport and packaging materials, closures, lids, and plastic capsules and will be levied at production, transfer, or import stages. This adds a further cost layer for manufacturers and importers dealing with high-plastic-content packaging.

These combined regulatory changes—stricter packaging waste rules and an additional plastic tax—present considerable compliance complexities and increased operational expenses for German businesses. Companies are calling for clarity and practical implementation to meet the ambitious EU goals of reducing packaging waste and boosting recycling effectively.