IK Industrievereinigung Kunststoffverpackungen

German industry bodies oppose planned plastics tax from 2027

Three German trade associations, IK Industrievereinigung Kunststoffverpackungen, Plasticseurope Deutschland and VDMA Kunststoff- und Gummimaschinen, have rejected a government plan to tax industrial plastic precursors, including films, semi-finished goods and transport and packaging materials, at EUR 550 per tonne from 2027. The associations argue the levy would disadvantage German producers because packaged goods imported from the EU and third countries remain exempt, and dispute the finance ministry's revenue estimate of EUR 1.49bn as too high.

Why this mattersA per-tonne levy exempting imported packaged goods would raise costs for German plastics packaging producers relative to foreign competitors supplying the same market.

• Proposed tax of EUR 550 per tonne on industrial plastic precursors such as films, semi-finished goods, transport and packaging materials, effective 2027
• Finance ministry estimates annual revenue of EUR 1.49bn; the associations estimate around EUR 1bn once tax-free imports are deducted
• Packaged goods imported from the EU and third countries would remain tax-exempt under the plan
• German government plans 788 new customs jobs to enforce the tax
• Only 900 external audits per year are planned for more than 47,000 companies subject to reporting obligations, implying each firm is checked roughly once every 50 years
• IK, Plasticseurope Deutschland and VDMA's plastics and rubber machinery division jointly oppose the plan

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