The Tübingen Packaging Tax Sets a Precedent

French fries or a milkshake on the go: the city of Tübingen charges a 50-cent tax on disposable packaging. More and more cities want to follow suit after the German Federal Constitutional Court cleared the way for a packaging tax. Tübingen's mayor Boris Palmer explains to FACHPACK360° why the tax has proven its worth.

French fries bowl and drinks cup made of cardboard. — Businesses in Tübingen have to pay a packaging tax for disposable packaging such as chip trays. More and more cities are discussing similar models.

Whether in Erfurt, Freiburg, or Bremen: German cities and municipalities are hotly debating how packaging waste can be reduced, and whether a tax on disposable packaging along the lines of Tübingen is the right way to do this. Following the judgement of the German Federal Constitutional Court, it is now clear that this would be permissible in principle. A McDonald’s franchisee had taken legal action against the Tübingen tax – without success. The Federal Constitutional Court rejected the complaint and ruled that a packaging tax is constitutional. Since then, there have been similar initiatives in other cities.

However, Bavaria’s state government has prohibited the introduction of municipal single-use packaging taxes. Such a tax would place an undue burden on the economy – and would contradict the reduction in sales tax for food in the catering industry, for example, according to the government. Bavaria is one of five federal states in which the introduction of municipal taxes is subject to authorization at state level.

Portrait of Boris Palmer, Lord Mayor of Tübingen. — Mayor of Tübingen Boris Palmer has introduced the packaging tax for disposable packaging in 2022. The Federal Constitutional Court rejected the constitutional complaint by a McDonald's restaurant in Tübingen and approved the tax.

Anyone selling food and drink in Tübingen must pay a packaging tax on non-reusable packaging and other items. Packaging such as coffee cups and pizza boxes as well as disposable crockery such as chip trays are subject to a tax of 50 cents. Disposable cutlery and straws are charged at 20 cents. The city’s aim is to reduce waste in public spaces.

A study by the University of Tübingen was able to prove that reusable packaging has been used significantly more often since the introduction of the packaging tax in 2022. However, it was not possible to prove that this has reduced the amount of waste.

The city is nevertheless satisfied with the results following the introduction – the city’s coffers are particularly pleased. The packaging tax generates around 800,000 to one million euros a year for the city.

Boris Palmer Against Nationwide Regulation

“The aim of the packaging tax is to avoid waste altogether. That’s why it applies to all disposable packaging, regardless of the material,” explains Tübingen’s Mayor Boris Palmer when asked by FACHPACK360°. Above all, according to Palmer, there has been significantly less rubbish on pavements and streets since the introduction. The city does not have exact figures for this. However, an anonymous survey of local restaurants revealed that the use of disposable packaging in Tübingen fell significantly between 2019 and 2025. Use remained the same in 27 percent of businesses and fell in 73 percent. According to Palmer, 17 percent of businesses are now even doing away with single-use packaging altogether.

“The introduction of the packaging tax was a catalyst for the use of reusable packaging in Tübingen: most businesses added reusable packaging to their range when or after the packaging tax came into force,” says Palmer.

Reusable Box for Pizza

Recently, Tübingen also introduced a reusable box for pizza, which the city introduced in cooperation with the company Trikora Deutschland GmbH. The deposit boxes have been available in various catering establishments in Tübingen since May for a deposit of five euros. Other businesses can join the project. Palmer believes that local authorities should generally offer incentives for reusable and deposit systems. Tübingen supports businesses in the expansion of such systems with a financial support program. “This is another reason why the number of catering businesses in Tübingen that serve food and drinks in reusable containers has quadrupled since the introduction of the packaging tax.”

Critics of a packaging tax speak of additional bureaucracy. The non-partisan mayor counters this: “The packaging tax has a high level of acceptance in Tübingen, including among catering businesses. We attribute this to the extensive communication on the part of the city administration. The biggest points of criticism in the past were the unique selling point and the legal uncertainty. Both have now become redundant – the judgement of the Federal Constitutional Court has brought legal certainty, and other cities are now also introducing a packaging tax.”

The costs for businesses are manageable. It is initially limited to the annual submission of a two-page tax return, in which businesses must provide information on the quantity of disposable packaging they have disposed of. Most businesses now record this via their electronic cash register system. “We always make sure to minimize the effort for businesses.”

Even though Palmer only mentions the advantages of the packaging tax, he is against a nationwide regulation. “Each municipality can regulate this itself. In cities that don’t have a problem with waste in public spaces, such a regulation is not necessary.”

By Anna Ntemiris, editor