According to a decision by the Bavarian Council of Ministers, the introduction of a municipal packaging tax will not be permitted.
 

This was announced by the Bavarian State Ministry of the Interior, Sports and Integration. On May 13, the Council of Ministers rejected municipal packaging taxes at the suggestion of Bavaria's Minister of the Interior and Municipal Affairs, Joachim Herrmann. The minister now wants to create legal clarity as quickly as possible and submit a corresponding draft law to introduce a ban on packaging taxes in the Bavarian Municipal Tax Act, the statement continued. Herrmann explained the reasoning behind this decision: “A municipal packaging tax as a local consumption tax would place an additional burden on the economy and our citizens.” Back in 1979, the state government and state parliament deliberately abolished such ‘trifle taxes’ in order to simplify the municipal tax system and improve the economic framework conditions. This policy will be maintained. In addition, Herrmann sees the packaging tax as contradictory to other tax breaks for the already heavily burdened restaurant industry, which would then have to pass the tax on to citizens. A municipal packaging tax in the to-go sector would undermine the coalition's goal of providing fundamental and lasting relief for the restaurant industry, in Herrmann's view. The minister went on to explain that the new tax would also entail a considerable amount of additional bureaucracy due to recording requirements and difficulties in distinguishing between different types of packaging in practice. He said he wanted to relieve businesses, not burden them further. Herrmann therefore considers the introduction of a packaging tax to be completely the wrong signal. With regard to any municipal considerations, he announced that, as the highest legal supervisory authority, he would not grant the necessary approval, meaning that the regional legal supervisory authority would then have to reject the approval.
 
Sources:

• Press release STMI Bavaria (13.5.2025)
• Photo: © STMI Bavaria