Fiscal subject related
The levy is designed to help cover the cost of disposing of products that cannot be recycled or reused, such as single-use plastics, electronics, and batteries. It is part of Germany's wider efforts to reduce waste and improve sustainability, and it is expected to have a significant impact on businesses that produce or sell such products.
As the legislation awaits final approval, businesses are being urged to prepare for compliance and monitor any legal developments that may arise. They should also consider the potential impact on their operations, including supply chains and pricing, and take steps to adapt accordingly.
While the new levy is expected to be challenging for businesses, it is also seen as an important step towards a more sustainable future. As Germany continues to lead the way in environmental policy and regulation, it is likely that other countries will follow suit, making it even more important for businesses to prepare for the changes ahead.
Other news from Germany
Permanent Reduction in the Restaurant Sales Tax on Food from 2026 in Germany

Starting January 1, 2026, VAT on restaurant food will be permanently reduced to 7%. This change is part of the 2025 coalition agreement between CDU/CSU and SPD. To make it official, the VAT law will need to be updated in 2025. However, the government will need to cover the cost of this tax cut in future budgets. The reduced VAT is expected to save businesses about €3.5 billion each year, but... Read more
„Germany Pays Digitally “ Initiative: Digital Payments May Soon Be Mandatory

Although over 70% of German consumers prefer digital payments, many small businesses still don’t accept them—unlike peers in countries like Sweden and the Netherlands. Read more
Reminder: Small Businesses Must Be Able to Receive and Store E-Invoices in Germany

Starting January 1, 2025, small businesses in Germany must be able to receive and archive electronic invoices, even if they are not required to issue them. Read more
Germany: Peppol BIS Billing 3.0 and XRechnung Now Interchangeable for E-Invoicing

Germany now recognizes Peppol BIS Billing 3.0 and XRechnung as functionally equivalent for e-invoicing public authorities, giving businesses the flexibility to use either format. Read more
Germany to Reintroduce 7% Reduced VAT for Hospitality Food Sales in 2026

On April 9, 2024, Germany’s coalition government announced that the reduced 7% VAT rate for restaurant and café food will return on January 1, 2026. Originally introduced in 2020 as a COVID-19 relief measure, the rate had expired in early 2024. Its reinstatement is part of the government’s broader economic strategy. On April 9, 2024, Germany’s new coalition government (CDU and SPD) announced... Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Germany: End of TSS Certificates in 2025 – Overview

Starting in 2025, many German businesses using hardware-based technical security systems (TSS) for cash registers will face expiring certificates issued under the 2020 Cash Register Security Ordinance. Read more