Living in Tübingen, you'll notice that the city's packaging tax is well within constitutional boundaries.
The 50-cent tax on single-use packaging at fast-food joints in Tübingen has sparked controversy since its introduction in 2022. A McDonald's franchise owner decided to challenge this tax in court, and now, the Federal Constitutional Court has issued its verdict - the tax is, in fact, constitutional.
The Tübingen city authorities introduced this tax with the dual goal of generating revenue and encouraging the use of reusable systems while reducing waste. The tax applies to both single-use packaging and cutlery, with a 50-cent charge per item and 20 cents per piece of cutlery. Previously, the legal challenge had been dismissed by the Federal Administrative Court in Leipzig in May 2023.
Similarly, Constance has imposed a similar tax since the start of 2023, and Freiburg intends to implement it during the summer. The revenue from Tübingen's packaging tax alone during its debut year in 2022 reached approximately €950,000.
According to federal legislation based on EU regulations, the levy on single-use plastics will be applicable in 2025, and producers will be responsible for waste management, recycling, education, and consumer awareness. Failure to comply could result in penalties.
Businesses operating in the fast-food industry, such as McDonald's, are likely to bear the brunt of these regulatory changes due to increased administrative burdens and costs. The complex nature of local regulations could further complicate compliance for businesses operating across multiple municipalities.
The broader economic context, including the rise in undeclared work, also impacts the operational environment for businesses at large. The potential expansion of the tax to cover additional types of packaging waste and the financial implications of the ruling are significant challenges for businesses.
The McDonald's franchise owner, dissatisfied with the tax, took their case to the Court of Justice. The Court of Justice upheld the constitutionality of the tax, allowing it to continue in Tübingen.
