EWKFondsG-Update: New Deadlines and Quantity Thresholds for Single-Use-Plastic Products

With the Single-Use Plastics Fund Act (EWKFondsG), adopted on May 11, 2023, and effective as of January 1, 2024, Germany has taken an important step toward reducing environmental impacts caused by single-use plastic products. Originally, the first report of quantities placed on the market in 2024 was scheduled for submission by May 15, 2025. However, due to delays with the registration and reporting portal “DIVID,” the deadline was extended: eligible parties could submit their performance report until December 31, 2025. The reporting deadline for manufacturers was also adjusted once: instead of the originally scheduled May 15, 2025, manufacturers now had until June 15, 2025, to submit the calculated quantities.

The introduction of the EWKFondsG is part of European initiatives to promote a circular economy. With the “EU Green Deal” of December 11, 2019, the European Commission adopted a comprehensive package of measures to make the economy climate-neutral by 2050. A key element is reducing environmental impacts from single-use products. Directive (EU) 2019/904, also known as the Single-Use Plastics Directive, obliges Member States to implement measures for Extended Producer Responsibility (EPR). Germany fulfills these requirements through the EWKFondsG. Furthermore, the Packaging and Packaging Waste Regulation (PPWR) will soon tighten the legal framework at the EU level. The PPWR entered into force on February 11, 2025, and will become binding as of August 12, 2026.

The German Environment Agency (UBA), in agreement with the Federal Cartel Office, has developed audit guidelines pursuant to Section 11 (5) EWKFondsG and published them on November 21, 2025. These guidelines must be observed during audits and confirmations under Section 11 (1), sentences 2 and 3 EWKFondsG for quantity reports relating to the reference year 2025. They apply to manufacturers that placed at least 100 kg of chargeable single-use plastic products on the market. Companies below this threshold and those providing exclusively deposit-bearing beverage bottles are exempt. The guidelines focus on the correct identification and classification of chargeable products, particularly flexible film packaging, to ensure that all relevant items are fully accounted for. Against this backdrop, the introduction of a quantity threshold represents an important step to reduce the burden on businesses while safeguarding the environmental objectives of the law.

On 3 November 2025, the UBA introduced a quantity threshold on its website. Bags, plastic film packaging and food containers with a filling weight of more than 500 grams are no longer covered by the EWKFondsG. Only packaging weighing up to 500 grams remains subject to the levy. With the introduction of this threshold, the UBA is responding to the fact that larger packaging items are not typically considered single-use plastic products. Only packaging up to and including 500 grams remains subject to the levy. With the introduction of this threshold, the UBA is responding to the fact that larger packaging does not usually belong to the typical disposable plastic products that are disposed of in public spaces and therefore do not cause a comparable environmental impact. The 500-gram limit therefore serves as a practical demarcation to continue to cover everyday packaging in the food sector, while relieving the burden on large logistical containers. At the same time, the threshold provides clearer guidance for companies, as it specifies a uniform and easily verifiable limit. This enables companies to adapt their product portfolios, supply chains and billing processes more efficiently to the requirements of the EWKFondsG. The threshold applies immediately and was introduced by the German Environment Agency (UBA) through an administrative regulation. At the same time, the UBA emphasizes that the limit can be reviewed regularly if the market or the volume of waste changes.

If you are interested in further information on the implementation and background of the EWKFondsG, please click here.