Germany’s Federal Constitutional Court rejected a constitutional complaint against Tübingen’s local packaging tax on 22 January 2025.
Since 1 January 2022, Tübingen has imposed a tax on non-reusable packaging, dishware, and cutlery used for food and beverages sold for immediate consumption on-site or as takeaway items. The final seller is responsible for paying the tax.
The complainant, from fast-food restaurant operators in Tübingen, filed a norm control application against the tax, which was largely rejected by the Federal Administrative Court on 24 May 2023.
The Court upheld the tax as a valid local excise duty, noting that it aligns with national waste management principles and does not conflict with EU or national laws, allowing such local taxes on single-use packaging to coexist.
